What is the order in the transfer of business taxes?

I play with the idea of sales representatives in the prefab house industry. If 4 percent commission is mentioned, is that gross or net?

Suppose I sell for 1 million homes a year.

If I had then 4 percent commission 40,000 euro

Minus. Ust. Would then be 33,600 euro

Must the business tax be deducted first or only after the business expenses? Trade tax arises at over 24,500 euro.

Would have to be taxed 9100 euro. And from that amount the business expenses go away, is that correct? Assuming I pay 3600 euro trade tax, then I would have 30,000 euro and business expenses go away.

Liability car and tax, laptop, software, office 400 euro, plus 500 euro gasoline, telephone, internet, ARD and ZDF fee, paper, stamps, printer costs, business cards)

So I would have around 1000 euro in running business expenses a month. Then I would have a profit and taxable income of 18,000 euro a year.

Of it go now nursing insurance and health insurance of 700 euro a month away, if you're lucky you will be exempt from the statutory pension insurance.

So I would have 9600 euro a year or 800 euro a month.

If I then insure myself voluntarily pension, would go again 300 euro a month, so 3600 euro a year, so you would have 6000 euro a year

or in the month 500 euro a month.

But that's not all. I have now forgotten to deduct from the income minus spending = profit of 18000 euro to calculate the tax. I have now calculated with 15 percent, which would be 2700 euro.

If I deduct the 2700 euro from the 9600 euro so without RV calculate, so would be

575 euro a month to survive.

If I count it with pension insurance, that would be 6000 euro less 2700 euro tax = 3300 euro a year or 275 euro a month.

You can't survive with 575 euro a month or 275 euro a month.

Did I get my bill right? Or is that unrealistic that you only sold for 1 million (sales)?

Or can one then apply for Hartz IV as an independent sales representative?

That's why it's not a freelance activity or a business, it's just an expensive hobby.

By the way, you forgot your pension. They are taxed as well as so and are added to the tax collection of your profit from self-employment.

Add to that the bogus self-employment, if you only represented this one company.

My tip: make sure you visit a course for entrepreneurs, because there you will learn all the important things and terms that an independent must know.