Freelance App Developing in a Foreign Country (Germany)

Hello,
I realize that this is a very specialized question and am not sure if anyone can answer this for me, but... I have plans to move to Germany to obtain a bachelors degree in Applied Informatics by means of a Duale Studium, which means that I have practical work phases along with more traditional university lecture phases during my studies. (And yes, I have been working very hard on my German Language Skills.)
As a Graphic Designer learning IT, I am extremely intersted in "trying my hand" at app development in my spare time to both gain experience and potentially a portfolio, as well as to possibly make a little additional money on the side. However, I have read that it is not legal for foreign students to freelance in Germany.
I am wondering if there is any way that it would be possible to create Apps for the Apple Store (wia Germany, do they have a different store than the US?) and do it legally, whether that means that I need to have a "mini job" through a legitimate company in the area, but work on my own time at home...or something of that nature... Would that be possible?
However, I do like the idea of having my own hours and working only when I have time- so as not to have particular requirements outside of my current committments of work and school. Still, I would be intersted in working with other students or businesses in the area, if there are possibilities out there. So any advice regarding Graphic Design and Web/Mobile Development Firms/Companies, as well as Student and Community Groups around the Stuttgart area might be helpful. Even if all I can do is learn in my spare time and not get paid, I would like to know what options exist for someone who is interested in getting involved with App Development.
For instance, would it be possible to freelance in Germany but send applications to the US-side of the Apple Store for approval? And then get paid as a US citizen, or is that too complecated, restricted, and / or messy?
If anyone has experience with working for Apple from abroad, I would be interested to hear about that too. I am very new to all of this, so any information would be helpful.
Thank you very much!
April

ragingoctopus wrote:
I have read that it is not legal for foreign students to freelance in Germany.
Where did you read that? And what is meant by "freelance"? Usually, "freelance" means you are working as an independent contractor for local people and companies. To do that, you have to be a full-fledged member of the local economic society and have the ability to pay income taxes and remit sales taxes. Taxes are always the big thing for government - just ask Tim Cook.
I am confident that it would be perfectly legal for you to obtain a US Apple developer account and sell apps through that. Any money you make will be funneled through your US bank account. You will have to pay taxes on that money via your US tax return. I strongly suggest you get yourself a US bank account (and UPS store mailbox) in some state that does not have a state income tax.
As a US citizen, you will be paying US taxes until the day you die, and perhaps afterwards. If you decide to stay in Germany (and they let you - hehehe - good luck) then you would also fall under German/European income and tax regulation. You may or may not be able to maintain your US financial accounts and relationships. You will have to ask your German financial planner/lawyer at that point.
I have done the above via Canada. I can only imagine it would be about three times as hard from Germany. The bottom line is that if you are just going as a student, intending to come back, then you can code all you want. Make German localizations. All your App Store sales will have to get routed through the US.

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