Why is freelance

Become a freelancer: Do you also work as a freelancer?

Freelancers are described in Section 18 (1) No. 1 of the Income Tax Act, where it says:

"Freelance work includes independent scientific, artistic, literary, teaching or educational work, the independent work of doctors, dentists, veterinarians, lawyers, notaries, patent attorneys, surveyors, engineers, architects, commercial chemists, auditors, tax advisors, people advising - and business economists, sworn accountants, tax agents, naturopaths, dentists, physiotherapists, journalists, photo reporters, interpreters, translators, guides and similar professions. A member of a liberal profession within the meaning of sentences 1 and 2 is also active as a freelancer if he uses the help of professionally trained workers; The prerequisite is that he is on the ground own specialist knowledge managerial and responsible becomes active. A representation in the case of temporary hindrance does not prevent the acceptance of a managerial and independent activity ... "

Freelancers are self-employed entrepreneurs who carry out a scientific, artistic, literary, teaching or educational activity. Section 18 of the Income Tax Act (EStG) is used to distinguish the freelancer from the trader. In ยง 18 EStG, all freelance activities are listed as a catalog (catalog jobs). Self-employed who work in one of the professions listed are classed as freelancers.

According to the Income Tax Act, the following professions are among the liberal professions:

  • Independent scientific, artistic, literary, teaching or educational activity
  • Doctors, dentists, veterinarians,
  • Lawyers, notaries, patent attorneys,
  • Surveyors, engineers, architects,
  • Commercial chemist,
  • Auditors, tax consultants, advisory economists and business economists, sworn auditors, tax agents,
  • Naturopaths, dentists, physiotherapists,
  • Journalists, photo reporters, interpreters, translators,
  • Pilots ...

What is meant by similar professions?

In the above list, in addition to the list of freelance activities, there is also a list of similar professions the speech. However, the law is formulated in an open manner. Not only a state professional training or a state-recognized professional qualification enables the work as a freelancer in the corresponding professional branch, also a non-state training, a long professional experience, in addition to a qualification or a corresponding approval paves the way to work as a freelancer. For these reasons, for example, health professions are also among the activities that are permitted as freelancers. Last but not least, activities in health care are also freelance. The individual case should always be clarified by a tax advisor, the tax authorities or by a corresponding existing (or new) court judgment.