Freelancers are self-employed persons who carry out freelance work, which is usually in scientific, artistic or consulting fields. Typical examples are doctors, lawyers, architects, journalists or even designers. In contrast to commercial entrepreneurs, freelancers in Germany are subject to special regulations and laws that differ from the regulations for tradespeople (in particular with regard to trade tax liability).

This includes, for example, the distinction between freelance and commercial activity, the exemption from trade tax liability, the possibility of building reserves and the special obligation to be insured in the statutory pension insurance system. Further details are regulated in the income tax law and in the trade regulations.

In order to be able to practice freelance work and protect your private address, you can create a summonsable Rent business address.





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