My scenario is as follows: I'm currently based in the European Union (Poland). For the last 2 years I have developed a software product, for which target customers are firms. I don't have a company registered. If I were to start selling my product, the way that makes tax office happy, it would look like this:
I register a company. Each month I pay 19% corporate tax from my income. But since I don't have any costs (not from the point of view of tax office) that 19% would be applied to all my sales. Additionally, I would have to pay each month over 200 Euro "social insurance" and initially would have to pay a tax consultant to make sure I do everything correctly. Add to that the small share of online payment provider. I have some hard feelings about this, since I didn't exist to the government for the last 2 years, while woring on my product, without any income. But once I'm about to generate some profit... And don't even get me started on how will my tax money be spend by the government.
Anyway, an ignorant, like myself, would think that it would be enough to open a bank account in Switzerland (very lovely country, if I could afford it, I would move there permanently BTW) and tell the online payment provider to send the sales income there. But the realist in me sees 2 problems in this plan: 1. Since my customers are firms, I would have to have a VAT number so that they can subtract their purchase from their income. 2. Is Switzerland still the "tax heaven" people think it is?