How much tax I have to pay when I receive 1 million in my germany bank a/c from my friend as a business advance,

The 1 Million in dollars or Euros.

Further, is the advance a payment for services rendered, salary, or a loan?

And I am sorry but why does this sound like the start of a scam.

And does this friend want you to pay them, money ahead of time before you can get this money??