Work for a foreign company or how to formalize a relationship with a freelancer?

Question

Freelance

Good evening! I must say right away that this is not about me, this issue needs to be resolved in terms of my work. I really hope for the help of people who have come across this.

I understand that this is not a forum of lawyers (by the way, no one answered there), but I hope to meet people here who have come across this. And according to my observations, some freelancers begin to be interested in this issue at certain points in their lives.

Given

- There is an individual. Citizen of the Russian Federation. Regular freelancer.
— There is a customer for software/website development. Legal entity in Germany.
— Small amounts from 400 to 600 euros are sent weekly from an account in Germany to an individual for the development hours spent. The money goes to an account in Raifasenbank opened for an individual.

Required

Legalize these relations so that the tax service, the currency control service and the bank are satisfied.

Desirable:
- Pay less taxes.
- Spend less time on design.

Possible options

1. Conclude an employment contract between the subjects.
2. Register an individual entrepreneur for a freelancer, and then conclude an agreement on the provision of paid services between an individual entrepreneur and a legal entity.
3. Conclude an agreement between an individual (freelancer) and a legal entity (firm) for the provision of paid services, such as a contract.
4. Conclude an agreement on the transfer of non-exclusive copyright to intellectual property (software) and receive royalties.
5. Do nothing, keep sending and receiving money.

And so, what to do?

Answer 1

You put 2 mutually exclusive conditions, however!
If you need the second, then once a year you make an extract, calculate your income
and hand over 3 personal income tax to your tax office ...
If you need the first, then carefully consider that 6% of income or 15% (income-expense) is more profitable for you. Variants are possible. A competent accountant, with a strong desire, reduces 6% of income to 3 (due to payments to a pensioner, if I'm not mistaken ..) ...

Answer 2

And by the way, I would look first in the direction of the employment contract. There the rate is higher - 13%, but without social payments, reports and pays only once a year (you report before April, and you pay right up to July 15 of the next year), with only one tax return (plus the first time with an agreement and its translation into Russian ). Plus, if I remember correctly, you can write off up to 20 percent of income for expenses without documents (or more, but with documents).

Answer 3

As I was advised, it is optimal to register an individual entrepreneur with a simplified tax system on income (6%), not forgetting to indicate foreign economic activity (although it may no longer be required), open a settlement currency and ruble account for it, conclude a contract, receive money to a foreign currency account (if the customer cannot / does not want to pay in rubles, that is, carry out the conversion in his bank) according to the invoices / certificates of work performed (can be issued electronically), immediately sell all the currency to the ruble account (so that there are no questions about the exchange rate difference, etc. .p.), pay 6% of income in rubles (plus some unified social tax), withdraw cash or transfer to a card account of an individual with the purpose of payment "for their own needs"

Answer 4

It was also very interesting to read) I think you need to know such things)