You have to cleanly separate personal and company taxes. If the managing director makes significant decisions (as in forming the will, not as in executing) while on German soil, the company is taxed like any other German capital company.
Btw. despite the myth, just being 182 days outside of Germany doesn't get you out of German personal taxes. It just stops taxation of foreign-derived income.
Btw. despite the myth, just being 182 days outside of Germany doesn't get you out of German personal taxes. It just stops taxation of foreign-derived income.