In case that Lisk will have to pay the tax for all ICO donations:
- Would it be 19%?
- 19% of all donations converted into EURO with the value it had on the last ICO day? Or how would this be calculated?
Approx. 35-64% (Income/Corporation Tax, trade tax, maybe VAT)
If the point is to save on taxes, why the hell did your lawyer recommend you to open up a gGmbh in Germany? There are so many difficulties. Just open a company in Dubai in Free zone, you'll get 0% tax on capital gain, thin capitalization, no VAT,no stamp duty , simple pay 2000 AED per year and that's it! And you can do it within 2 weeks, including time to residence visa approval for the manager.
Because such wannabe offshore is not working. You must move at least the business to Dubai. Means, that the (main) staff need to be there too. If the staff stays in Germany, if the CEO works/operates from Germany, it will harm the tax-extemptness of your construct. It can be, that the tax office qualifiy the Dubai company as a "Zwischengesellschaft" and they will be compledly taxed or that the part of work, which is done in Germany, qualify to a "operational site" in Germany and "just" this part will be taxed.
Because of this, I recommend in such cases this gGmbh, even if it took some month longer than expected and there are some risks left, like all the time, if you do something new.
Btw. as the ICO started in Germany, it is not so easy to take the money and go somewhere.