UK Ltd via 1Office — German Indie Developers
German indie developers form UK Ltd companies when scaling into UK enterprise sales. UK's corporation tax at 19-25% is above the AStG CFC 25% threshold, meaning UK Ltd active income typically escapes German CFC attribution — a significant advantage over UAE/Estonia structures.
HMRC applies UK corporation tax at 19% up to £50k, marginal relief on £50k-£250k, 25% above.
Germany side: AO §138 Anzeigepflicht requires Finanzamt notification within one month using form BZSt-2; non-notification penalty up to EUR 25,000 under §379 AO.
Model the full outlay, not just the setup fee
- Setup1Office setup$240.00
- AnnualYear 2 renewal$480.00
What the tax authority sees
UK Ltd pays corporation tax to HMRC at 19% up to £50k, marginal relief to £250k, 25% above; German AO §138 Anzeigepflicht filing required within one month.
AO §138 Anzeigepflicht (foreign entity disclosure); CFC rules
UK Ltd is a middle-ground choice for German devs — 19-25% CT is above AStG 25% threshold, avoiding CFC attribution vs UAE/Estonia.
- 01AO §138 Anzeigepflicht — notify Finanzamt within one month
- 02UK corporation tax 19-25% marginal rate
- 03Gewerbesteuer risk if UK Ltd deemed Betriebsstätte in Germany
- 04PSC register discloses German beneficial owners publicly
From filing to funded bank account
UK Private Ltd vs UAE Free Zone (MEYDAN)
FAQ
Yes for active-business income. AStG CFC attributes passive income of foreign controlled entities taxed below 25%. UK Ltd at 19-25% is at/above the threshold, so active income typically escapes CFC. Passive income (interest, royalties) inside UK Ltd may still be attributed if UK effective rate falls below 25%.
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