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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 a freelancer must generally also calculate VAT on his income.

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