Company Reserves & Allocation Structure
Our company maintains a structured and diversified reserve framework designed to support financial stability, liquidity management, and long-term strategic flexibility.
Company reserves are allocated across different asset types and service providers, including Wise, Sony, and Bitwise, each serving a distinct and clearly defined role within our overall financial structure.
Allocation Rationale
The primary objective of this structure is diversification. By separating liquidity reserves, equity holdings, and limited exposure to alternative financial instruments, the company seeks to reduce concentration risk and maintain operational resilience under varying market and economic conditions.
Functional Breakdown
Wise – Cash Reserves
Wise is used primarily as a cash and liquidity reserve provider. Its multi-currency account infrastructure supports operational requirements, capital flexibility, and efficient international payments. Funds held via Wise are intended for liquidity purposes and not for speculative or return-driven investment.
Sony – Equity Holdings & Operational Familiarity
Sony is held as a direct equity position within company reserves. Sony is also operationally familiar to the company, as our music content is distributed via Sony’s distribution infrastructure. This combination of long-term equity exposure and business familiarity aligns with our preference for established, globally active companies with diversified revenue models.
Bitwise – Bitcoin ETN Exposure
Through Bitwise, the company holds exchange-traded notes (ETNs) linked to Bitcoin. This allocation provides structured and indirect exposure to Bitcoin within a regulated financial product framework. The position represents a limited and controlled component of total reserves and is not intended for short-term trading or speculative purposes.
Wise – Cash Reserves
Wise is used primarily as a cash and liquidity reserve provider. Its multi-currency account infrastructure supports operational requirements, capital flexibility, and efficient international payments. Funds held via Wise are intended for liquidity purposes and not for speculative or return-driven investment.
Sony – Equity Holdings & Operational Familiarity
Sony is held as a direct equity position within company reserves. Sony is also operationally familiar to the company, as our music content is distributed via Sony’s distribution infrastructure. This combination of long-term equity exposure and business familiarity aligns with our preference for established, globally active companies with diversified revenue models.
Bitwise – Bitcoin ETN Exposure
Through Bitwise, the company holds exchange-traded notes (ETNs) linked to Bitcoin. This allocation provides structured and indirect exposure to Bitcoin within a regulated financial product framework. The position represents a limited and controlled component of total reserves and is not intended for short-term trading or speculative purposes.
Governance, Risk Management & Disclaimer
All reserve allocations are determined through internal assessment processes and are subject to ongoing review. No single asset, provider, or allocation is intended to represent a dominant share of total company reserves. Market risks, regulatory developments, and operational considerations are continuously monitored.
This information is provided for transparency purposes only and does not constitute investment advice, a solicitation, or a guarantee of performance. The composition of company reserves may change at any time in accordance with internal policies, regulatory requirements, and business needs.
Disclaimer
The information provided on this website is for general informational purposes only. While we strive for accuracy, we cannot guarantee completeness or correctness.
This content does not constitute legal, financial, or tax advice. Individual circumstances may vary, and laws and regulations may change.
| Profit (€) | Trade Tax (€) | Income Tax + Soli (€) | Tax Advisor / Accounting (€) | IHK (€) | Total Deductions (€) | Net Profit (€) |
|---|---|---|---|---|---|---|
| 24,499 | 0 | 4,900 | 1,500 | 75 | 6,475 | 18,024 |
| 25,000 | 72 | 5,000 | 1,500 | 75 | 6,647 | 18,353 |
| 30,000 | 789 | 6,000 | 1,500 | 82 | 8,371 | 21,629 |
| 35,000 | 1,504 | 7,000 | 1,500 | 89 | 10,093 | 24,907 |
| 50,000 | 3,658 | 12,000 | 1,500 | 110 | 17,268 | 32,732 |
| 60,000 | 4,950 | 15,000 | 1,500 | 124 | 21,574 | 38,426 |
| 100,000 | 14,350 | 30,000 | 1,500 | 180 | 45,030 | 54,970 |
For personal guidance, please consult a qualified professional or licensed advisor.1️⃣ German Tax System + VAT Example (Self-Employed)
| Gross Income (€) | Taxable Income (€) | Income Tax (€) | Soli (€) | Net After Income Tax (€) | VAT 19 % (€) | Net Revenue (€) |
|---|---|---|---|---|---|---|
| 25,000 | 14,092 | 2,255 | 124 | 22,621 | 3,991 | 21,009 |
| 30,000 | 19,092 | 3,020 | 166 | 26,814 | 4,789 | 25,211 |
| 35,000 | 24,092 | 3,760 | 207 | 31,033 | 5,597 | 29,403 |
| 40,000 | 29,092 | 4,550 | 250 | 35,200 | 6,389 | 33,611 |
| 50,000 | 39,092 | 5,200 | 286 | 44,514 | 7,983 | 42,531 |
| 60,000 | 49,092 | 7,200 | 396 | 52,404 | 9,540 | 50,864 |
| 100,000 | 89,092 | 21,400 | 1,177 | 77,423 | 15,966 | 75,457 |
2️⃣ German Tax System – Self-Employed (Quarterly Income Tax Prepayments)
| Gross Income (€) | Taxable Income (€) | Income Tax (€) | Soli (€) | Total Tax (€) | Quarterly Prepayment (€) |
|---|---|---|---|---|---|
| 25,000 | 14,092 | 2,255 | 124 | 2,379 | 595 |
| 30,000 | 19,092 | 3,020 | 166 | 3,186 | 797 |
| 35,000 | 24,092 | 3,760 | 207 | 3,967 | 992 |
| 40,000 | 29,092 | 4,550 | 250 | 4,800 | 1,200 |
| 50,000 | 39,092 | 5,200 | 286 | 5,486 | 1,372 |
| 60,000 | 49,092 | 7,200 | 396 | 7,596 | 1,899 |
| 100,000 | 89,092 | 21,400 | 1,177 | 22,577 | 5,644 |
Example: Tax Advisor Costs per Year (Graduated)
| Gross Revenue (€) | VAT Filings (4 × fee) | Annual Statement / Income Tax | Total Tax Advisor Costs (€ / year) |
|---|---|---|---|
| 25,000 | 4 × 200 = 800 | 1,000 | 1,800 |
| 30,000 | 4 × 220 = 880 | 1,100 | 1,980 |
| 35,000 | 4 × 240 = 960 | 1,200 | 2,160 |
| 40,000 | 4 × 260 = 1,040 | 1,300 | 2,340 |
| 50,000 | 4 × 300 = 1,200 | 1,500 | 2,700 |
| 60,000 | 4 × 350 = 1,400 | 1,700 | 3,100 |
| 100,000 | 4 × 500 = 2,000 | 2,500 | 4,500 |
| Annual Revenue (€) | Suggested % to Save from Every Payment | Purpose Covered |
|---|---|---|
| 25,000 | 35 % | VAT, Income Tax + Soli, Tax Advisor Fees |
| 30,000 | 36 % | VAT, Income Tax + Soli, Tax Advisor Fees |
| 35,000 | 36 % | VAT, Income Tax + Soli, Tax Advisor Fees |
| 40,000 | 37 % | VAT, Income Tax + Soli, Tax Advisor Fees |
| 50,000 | 38 % | VAT, Income Tax + Soli, Tax Advisor Fees |
| 60,000 | 38–39 % | VAT, Income Tax + Soli, Tax Advisor Fees |
| 100,000 | 40–42 % | VAT, Income Tax + Soli, Tax Advisor Fees |
| IHK FEES Annual Profit (€) | Basic Fee (€) | Profit-Based Contribution (€) | Estimated Total (€) |
|---|---|---|---|
| 25,000 | 40 | 25,000 × 0.0014 ≈ 35 | ~75 |
| 30,000 | 40 | 30,000 × 0.0014 ≈ 42 | ~82 |
| 35,000 | 40 | 35,000 × 0.0014 ≈ 49 | ~89 |
| 50,000 | 40 | 50,000 × 0.0014 ≈ 70 | ~110 |
| 60,000 | 40 | 60,000 × 0.0014 ≈ 84 | ~124 |
| 100,000 | 40 | 100,000 × 0.0014 ≈ 140 | ~180 |
STB: DUE AMT./EUR
RGNR
RGNR
RGNR
RGNR
The VAT (USt.) is just a pass-through that the tax office forces you to handle:
You issue an invoice to your customer plus 19% (or 7%) VAT.
That 19% doesn’t belong to you — it’s 100% for the tax office.
You must remit it on time, even if the customer hasn’t paid you yet.
With the small business regulation (Kleinunternehmerregelung):
You don’t charge VAT on your invoices.
You don’t have to pay VAT to the tax office, so you never have to “advance” their money or worry about late payments from customers.
Everything your customer pays you stays with you.
In short: the small business rule frees you from this pass-through job. You’re not the tax office’s collection agent anymore while waiting for customers to pay.
Creating VAT advance returns (UStVA) for Q1, Q2, Q3, Q4
The advance payments to the tax office are calculated correctly.
How does this change with the small business regulation?
No VAT advance return (UStVA)
You no longer have to report quarterly to the tax office.
No UStVA, no advance payments on VAT.
Tax advisor
You can still provide your income and expenses quarterly or monthly, but only for:
Profit calculation
Calculation of income tax prepayments
So it becomes much simpler because no VAT advance return has to be prepared.
Recording income
It is important that every income is properly recorded (date, amount, customer) so that the tax advisor can calculate income tax correctly at the end of the year.
Comparison: Before vs. Small Business
| Point | Before (VAT liable) | Small Business (Kleinunternehmer) |
|---|---|---|
| VAT advance return | Mandatory Q1–Q4 | Not required |
| Income to tax advisor | Quarterly for VAT + profit calculation | Quarterly only for profit calculation (optional) |
| Bureaucracy | High | Low |
| Taxes | VAT + income tax | Only income tax |
| Input VAT deduction | Yes | No |
Disclaimer
All content on this site is for educational and illustrative purposes only. It does not constitute investment, legal, or financial advice. Any examples provided are learning exercises, and we assume no liability for decisions made based on them. Always consult a qualified professional before making any financial or investment decisions.
Start building reserves — even the smallest company can grow from small steps.
| Bitcoin (€) | Gold (€) | Wise (€) | Coca-Cola (€) | Sony (€) | Bitwise ETN (€) | Total (€) | |
|---|---|---|---|---|---|---|---|
| 2026 | 8,200 | 3,960 | 400 | 1,860 | 630 | 8,760 | 23,810 |
| 2027 | 10,020 | 6,158 | 1,400 | 3,953 | 1,451 | 11,636 | 34,618 |
| 2028 | 12,122 | 8,642 | 2,400 | 6,340 | 2,316 | 15,600 | 47,420 |
| 2029 | 14,634 | 11,441 | 3,400 | 9,052 | 3,436 | 20,660 | 62,623 |
| 2030 | 17,597 | 14,597 | 4,400 | 12,136 | 4,867 | 26,826 | 80,423 |
| 2031 | 21,116 | 18,150 | 5,400 | 15,639 | 6,684 | 34,108 | 101,097 |
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VB1 | VB2(TAX RESERVES) | DEPT(KO) |CRED.CRD|
RV| KO | CSH |
SA WM SNY| WM BTW |
WS WM CSH.|
CRY.CO | > BLCKCH.BTC WLLT.
WTD? TASK FORCE
LOAD VB A BIT; TRANSFER WB REST
CHECK STB OPOS /
-------------------
*KATESACHE
*CAPARICA/MARROCCO???
WB!!!!!!
FA!!!!!! (Q4 EST P.) (Q4 AND YEARLY 25)
STB. WHATS OPEN
DA WHAT ARE THESE?
MV KD OR PAY
EXAG 1 COIN STILL
KKR 2+
*ONE DIVE DIGITAL DECLUTTER/OUTLOOK DECLUTTER
*WM BTW/SONY STACK SOME MORE/ WISE CASH
*TAX/VB DAYACCOUNT/DA
*VODAFONE
*HW SHAPES FOIL / PADDLE
*ORGA THE 100 THINGS READY TO GO
*ORGA DIGITALIZING STUFF PHOTO
*AFTER PRTGL/DOC
*KU64
A4AER6 (BTW) SA 120 |10000
JP343500000009 1000
----------------------------------------------------------
US1912161007 (KO)|RV12 |VB 32|1000/10000
BTC1
G 1|40|100
C 100
E 10.3.25 900 |10.6.25 900 |10.9.25 900 |10.12.25 900
U Q1 ? Q2 ? Q3 650 Q4 ?
G
STB Q1 Q2 Q3 Q4
OPOS
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