Hello, I'm a director of a UK limited company. Previously we have done the whole "minimal salary and the rest in dividends" to pay ourselves. But now I live in Germany (permantley). I still work for my UK company, and still take the same salary and dividiends). It's my only source of income. For my last UK tax return, my dividends were not taxed, and no tax on my salary (apart from a little bit of NI via PAYE). Dividends are taxed at a flat 26% in Germany. As far as I can tell, my salary isn't taxed (presumably because it's below a threshold). So the question is. Should I continue to take dividends + salary, or JUST one big salary. e.g.say I get paid £40,000 (my take of the company "gross profit"). Then £11,500 taken as salary. 460 National Insurance. my new "gross profit" £28,040, which pays £5327 cooperation tax. So I take Dividend of = £22713. No tax on dividends+salary. German dividend tax of 26% = 5905 take home pay of 11,500 + 22,713 - 5905 = £28,308 But the company has also paid £5327 coorperation tax. But If I take EVERYTHING as a salary, I will need to pay income tax (4,928). Will I still need to pay National Insurance, or the will the company need to pay national insurance? Because everything is salary, then my part of the "gross profits" will be reduced to zero and the company will pay no coorperation tax on this part. Then my salary will be taxed in Germany (not sure of the rate, but up to 42%). But because of the double taxation agreement, the UK tax would be given back to me. PLUS the company will have paid no tax for my part of the gross profit. I hope that all makes sense. The main question is, will I have to pay national insurance on my salary? And am I correct about salaries reducing my company's taxable profit? Many thanks for any input.