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Hello, I'm Keith and happy to help you with your question.
10 days a month is 120 days a year. Presuming your partner spends the balance of thier time in the UK then they will be liable to UK Income Tax on their income world wide. Any tax deducted by the German authorities would, under the Double Taxation Treaty between the UK and Germany, be available as a tax credit against any UK tax on the same cash flow, the aim of the Treaty being to ensure that the same income stream is not taxed in both jurisdictions. Reciprocal arrangements are in place for the German equivalent of UK National Insurance (NI) to be effective.
If he sets up an UK company then that company would be taxed under the UK Corporation Tax regime at 20% on net profits. Were he a director he would be deemed an employee per se and any emoluments passed to him would have to be within a PAYE envelope. NI deductions would me made any any employer's element a company liability also.
I do hope I have shed some light on your partner's position.
if he sets up his own company effectively he pays 20% tax on his earnings- consultancy less expenses of travel ?
dont understand the director and what are emoluments - how are they differnt form profit
he is basically doing software consultancy- someone in germany will find him the work - he will pay them 20% of his fee and he will pay expenses
he will probbaly earn 50k after decuting the20% to person running german company
any idea what is best way to go