If you have any kind of power over a place to stay in Germany that isn't rented out long term like a house, appartment etc. i.e. you physically possess keys, then you are "unbeschränkt steuerpflichtig" in Germany. Any income will be taxable through EStG articles. You also have to declare foreign company ownership on tax return. Any dividends, salary etc. will also fall under EStG. Doesn't matter if your company is abroad or not. Because this is 2022, chances are 99% your tax office will find out through foreign country reporting it OR reporting in the future. Because your non CRS country suddenly decided it︀ is too nasty to stay on black/graylist, or they want the next batch of weapons.︁ Burning match...
As others have mentioned, moving abroad is the only clean option. But be︂ careful with 2022 new exit tax rules. If you have a corporation like AG, UG︃ or GmbH, you have to get rid of all shares on your name first (sell,︄ donate to family etc.), otherwise Finanzamt will calculate profits of average last three years x︅ 13 x 60% (Halbeinkünfteverfahren) x your personal tax rate and send you an invoice for︆ tax on a sale that has never happened. Or liquidate it first before moving. Then︇ move and only in the new year, start a new company.
If moving is no︈ option then forming a UG or GmbH will provide methods of lowering tax burden. As︉ >=50% owner+CEO you are no longer required to pay social insurance. Which is a big︊ chunk in exchange for a murky promise from the state pension system. You can further︋ try to pull other big expenses into the company. Like phone, internet, private car used︌ for company (30ct per km driven, as declared by you on rather free form sheet,︍ paid out without tax; this is not the 1% rule and also not a car︎ in the company run with a Fahrtenbuch), electricity, devices, internet hosting, etc. Your company will️ pay no VAT on these expenses, which is 19% right now. Another chunk. Furthermore you can shift profits or losses from the past to the future and vice versa. Keywords are "halbfertige Waren- und Dienstleistungen" ("incomplete stuff and services"). Good if you have spiky business with fat years followed by meager years, because it lowers your income tax when you don't have to pay out the big chunk in one full year but can strech at lower progression rate in following year(s).
You will need a tax advisor that will do the Bilanzbuchhaltung for you and ideally, he will advise you on possible deductions and︀ such models aka "Gestaltungen". But make sure it's not one of those former-Finanzamt-now-Steuerberater types, because︁ in the depths of their mind, those still work for their old master.
