Helen's restaurant, Ronan came back just in time for dinner.

"I heard that Hollywood actresses are willing to do anything in order to get a role?" Tony Koch, Helen's son, was full of curiosity: "Ronan, is this true?"

Ronan didn't answer directly, but said, "There are always some people who are more courageous. ”

Tony Koch is a few years older than Ronan, but far less mature than Ronan: "The next time you make a film, take me to see it." ”

Helen swallowed the food in her mouth and reminded, "Tony!"

"Mom, I've been dealing with a bunch of old men in Munich all day. Tony complained, "It's boring. ”

Ronan didn't directly refuse, and said, "Tony, you have to go to Los Angeles with me." ”

Tony scratched his head: "You didn't come to Berlin to make a movie?"

"It's dealing with some of the business side of film. Ronan cut off a piece of roast meat, put it in his mouth and savored it, then cocked his thumb to Helen: "Auntie, your cooking is amazing." ”

"Thank you. "Helen looked very happy.

Tony Koch interjected: "Ronan, let's talk about something interesting, such as celebrity scandals and secrets. ”

Ronan put down his knife and fork, wiped his mouth with a tissue, and said, "Tony, you want to know?"

"Hmm. Tony nodded heavily.

Ronan laughed: "You opened a film company, and soon everyone will know about it." ”

Tony Koch shrugged: "I can't handle the studio. ”

Helen thought Ronan was joking and said, "Tony is in finance, and he has never been in this business. ”

Ronan looked at Helen and said solemnly, "Auntie, Tony, do you want to start a film company?"

Tony was stunned, but Helen stared at Ronan, who was very calm: "It's not a joke. ”

"I said Ronan. "Tony is immature, but he's not stupid," your suggestion is outrageous. ”

Helen shook her head: "My dear, we don't understand movies, we don't understand the operation of film companies, and we are completely laymen." ”

Ronan said seriously: "I mean to register a shell film company...... By the way, Auntie, you're the legal person of the meat company, right?"

"It's me. Helen said.

"You can get Tony to sign up for a film company. Ronan smiled and said, "Cooperate with my Shahai Entertainment, and then legally avoid taxes for you personally and the meat company." ”

Helen hadn't had much contact with the film industry, but when she heard about legal tax avoidance, she was somewhat interested: "Really?"

Ronan said directly: "The German tax law stipulates that if personal income and part of the business income are used for film investment, this part of the income will be exempted from tax. ”

"I know that. Helen still has some understanding of tax law: "But film investment is a high-risk industry, and all the money invested in it may be lost, and I don't know how much film operation is at all, even if I start a film company, I don't know how much tuition I have to pay." ”

Ronan reminded: "Auntie, you ignored it, I'm talking about a shell film company, which doesn't need to prepare film projects or actually shoot movies. ”

Helen was completely confused by Ronan: "I don't quite understand what you mean. ”

Tony became interested: "If we can really avoid taxes legally, we can also open a shell company, we have to pay so much tax to the government every year." ”

Helen glared at her son and asked, "Ronan, why don't you register your own company?" Whether you are a foreigner or a German, it is easy to open a company in Berlin. ”

Ronan shook his head: "If you want to legally avoid taxes through films, you have to be a German company." ”

Helen thought for a moment and said, "You can tell me more about it." ”

The shell company doesn't cost much, and Ronan seems to be a pretty reliable person.

Ronan said carefully: "Auntie, I am running two film projects with a total budget of $40 million. If Tony had a film company, I would have sold two projects to Tony for $40 million......"

"Wait. Tony chimed in: "$40 million...... Ronan, you sold me. ”

Ronan ignored him and said, "I'm going to sell the rights to both projects to Tony's company, and then I'll rent the film back from you for a good price, like $25 million or $30 million, and continue my preparations." ”

"Huh?" Helen wondered.

"Listen to me. Ronan continued: "Auntie, your annual personal income tax, as well as part of the tax of the enterprise, is very high, right?"

"Hmm. Helen nodded slightly.

Ronan continued: "According to the German tax law, if a company or an individual's income is invested in a film, this part of the money can be classified as tax-exempt, and the return on investment is treated as normal after-tax income, that is, it can be tax-exempt. ”

Tony said at this time: "I understand, for example, if I get an income of 1 million, I have to pay the highest proportion of personal income tax according to the tax law, that is, 510,000, but the actual amount I get is only 490,000." But I took the 1 million to invest in the movie, and then I got 1 million film revenue share, and the 1 million will be tax-free. ”

Ronan had studied numerous cases and consulted with Müller in detail, which was more important than most Germans.

"That's right, your 1 million income escaped the exploitation of the tax bureau. Ronan said calmly: "It's still a completely legal way." ”

Helen, who is also a businessman, said: "It's a legal way to avoid taxes." She shook her head again: "But my annual income and that of the company combined are not $40 million." ”

Ronan said, "Aunt Helen, your friends or partners can use this method to avoid taxes. He almost patted his chest: "I own a Hollywood production company, Auntie, you have an advantage that no one else has." ”

Helen was thinking about it.

Ronan added: "If Tony's shell company can attract $40 million and buy the rights to my two projects, I can guarantee Tony $40 million back." First of all, Shahai Entertainment prepaid $30 million in movie revenue as rent, and then paid $10 million in investment shares, and Tony's $40 million investment will not be less. ”

"It's a good idea. Tony nodded repeatedly: "Tax avoidance alone can be worth the company's operating profits for a long time." ”

Taxes are a headache for any company or high-income group.

Ronan said again: "Tony, you help so many people avoid taxes legally, and charging a fee of five percent is not much at all. ”

Tony's eyes lit up.

Ronan added: "According to my understanding, film companies that operate like this in Germany generally charge investors a handling fee of 5 to 10 percent of the total investment, up to 15 percent. ”

Tony laughed, "For those who have to pay thirty or forty percent taxes, that's not high. ”

"Ronan, you won't come to Berlin to help your aunt avoid taxes, will you?" Helen said suddenly.

"Of course not. Ronan said honestly, "I have benefits too." ”

He said directly: "There is also a provision in German tax law that allows film investors to get a tax refund in advance, before the film starts shooting. This is valid not only for German films, but also for foreign films invested by Germans, and German law does not require films to be filmed in Germany or to cooperate with German filmmakers, but only requires German film companies to own the rights to the film and the corresponding dividends. ”

"I sold the rights to Tony, which was fully compliant with the law, and then Tony leased the rights to me for 20 or 50 years, and when the project was over, I bought back the rights for a symbolic price. ”

"The two projects are converted between Shahai Entertainment and Tony's company, and I have an extra tax refund income from the German government. The tax refund amount is roughly 10% of the estimated income of the film project, and this estimate should be supported by sufficient actual data, and it cannot be too high. ”

Helen sees through the essence: "If you get a tax refund of $10 million and the movie hasn't started filming yet, your $40 million may become $50 million." ”

Ronan smiled: "It may not be a big deal to get $10 million." ”

There must be an intermediary agent to help pass the trial, and all of these things cost money, and it would be good to get a few million dollars.

However, this money is a tax refund and does not need to be included in the income of the two film projects at all.

Helen picked up the water glass, took a big sip slowly, and said, "Are you sure those two items can get tax refunds?"

Ronan said honestly: "I have found an intermediary agent who has successfully completed this business many times, and I am 70% or 80% sure. ”

Helen put down her glass and said, "I'll think about it." ”

After dinner, Ronan and Tony continued the conversation in the living room, Helen entered the study and dialed the company's lawyer: "Lawyer Hans, you come to my office tomorrow, I have something to consult you." ”

(Germany's tax refund policy is real, this paragraph refers to the "Film and Television Budget Manual" written by Dick Simon in the United States, which has a number of complex cases about the operation of German tax refunds, such as "Mission Impossible" and "The Lord of the Rings" series, here is just a reference to the simpler one, which is too complicated to see me dizzy, and the professional knowledge is too poor...... ）