Most of the activities are covered by commercial activity and must therefore be applied to the local trade or Public Affairs Office are pending. A trade is any economic activity which is carried out on its own account, in its own responsibility and in the long term with the intention of profit making, with the exception of freelance or agricultural activity.
Under the Income Tax Act § 18 (1) Self-employed scientific, artistic, literary, teaching or educational activities belong to the freelance activity, such as
- Attorneys at law,
- Interpreters, translators.
The freelancers must sign their trade not in the Office, but contact directly to "your" tax, to specify their freelance work there.
The assessment, which work as a freelance work is classified, is not always easy, therefore should get an advance information in case of doubt from your tax office.
Freelancers generally enjoy some advantages over the trader:
- You don't need an expensive commercial accounting. Just a (relatively) simple revenue surplus calculation.
- You are not a compulsory member of a Chamber of Commerce and industry (or other class professional or industry associations) and can save the associated contribution payments.
- They have to pay even then no trade tax if they make profit more than 24,500 euros per year.
For some professions such as However, pharmacists, lawyers and architects are required to become members of a chamber.
Even with health insurance, there are special cases in the professions. So have to artists or writers of the Künstlersozialkasse sick sure. Further information can be found here and in the download area.