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Freelancer (Freiberufler)

Many independent academics (doctors, lawyers, IT specialists etc.) are designated as freelancers in Germany.

Freelancer (Freiberufler)

A freelancer must only submit an application for tax registration at the jurisdictional tax office. The freelancer’s income is then subject to income tax and must generally also calculate VAT on his income.

For the general freelancing structure, we refer you to the details under the heading “Sole Proprietorship”.