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Freiberufler or Gewerbe? Check Your German Freelancer Status in 3 Questions
Your status decides everything: whether you need a trade registration (Gewerbeanmeldung), trade tax and IHK membership. Answer 2–3 questions for a preliminary § 18 EStG assessment and your next steps.
✓ Most likely: Freiberufler
Your activity falls under § 18 EStG (catalog profession or liberal activity). What that means: NO trade registration, NO trade tax, NO IHK membership. You only file the tax registration questionnaire (Fragebogen zur steuerlichen Erfassung) via ELSTER. Simple EÜR accounting.
For IT: courts recognise as freelancers those who work “like an engineer” — designing and developing systems based on a relevant qualification. Selling licences, setup and support are commercial.
🏬 Most likely: Gewerbe
Trading, brokerage and standardised services are a trade (§ 15 EStG). Your steps: Gewerbeanmeldung at the trade office (~€20–60), automatic IHK membership, trade tax — with a €24,500 annual allowance and credit against income tax (§ 35 EStG). Not a “bad” status — just one formality more.
For IT: courts recognise as freelancers those who work “like an engineer” — designing and developing systems based on a relevant qualification. Selling licences, setup and support are commercial.
⚖️ Borderline case — the Finanzamt decides
Your profile is ambiguous; similar cases are classified both ways. The decision follows from how you describe the activity in the tax registration questionnaire. Tip: emphasise your qualification and independent creative/intellectual work (concept, design, authorship) and attach credentials. A rejection can be appealed.
Without a relevant qualification the Finanzamt rarely recognises a catalog profession — expect Gewerbe status, or document your expertise through experience and portfolio.
Next steps
🚀 Step-by-step route: self-employment in Germany → 📋 Your city’s Gewerbeanmeldung form (amt-hilfe.de) → 🏥 Health insurance for the self-employed: GKV vs PKV calculator →What to keep your books with
Your status makes no difference here: Freiberufler and Gewerbetreibende both file an EÜR, and above the small-business threshold a VAT return as well. A spreadsheet is fine at first, and filing through ELSTER is free. Software pays off once invoices and receipts pile up: it builds the EÜR for you and submits returns to ELSTER without retyping figures.
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Preliminary assessment under § 18 / § 15 EStG. The binding decision is made solely by the Finanzamt after reviewing your questionnaire; mixed activities may be treated separately. Not tax advice — consult a Steuerberater for contested profiles.
✓ Data verified on: 16 July 2026
All rates and thresholds follow the official figures published by the authorities:
Frequently asked questions
Why does everyone want to be a Freiberufler?
Less bureaucracy and cost: no trade registration, no IHK fees (~€50–300/year), no trade tax, and simple EÜR accounting regardless of revenue.
How bad is trade tax really?
For small businesses, barely: the first €24,500 of annual profit is exempt, and paid trade tax is credited against income tax (§ 35 EStG). A real extra burden usually only arises with municipal multipliers above ~410% and higher profits.
I am a programmer — Freiberufler or Gewerbe?
It depends on the work. Designing and developing systems with a relevant degree (or proven engineer-level self-taught qualification) → freelance. Selling finished software, setup, support → commercial. Court rulings go both ways — the wording in your questionnaire matters.
What if I get classified wrongly?
The Finanzamt assigns the status, not you — you cannot fatally “choose wrong”. But if you invoiced as a freelancer for years and an audit finds commercial activity, trade tax is charged retroactively. For contested profiles, get written confirmation or ask a Steuerberater.
Can I combine both statuses?
Yes — a mixed activity (gemischte Tätigkeit): e.g. freelance design plus commercial product sales. Keep the books strictly separate, otherwise the Finanzamt may classify everything as commercial.
Do freelancers need a business account and insurance?
A separate business account is not legally required but simplifies bookkeeping. Health insurance is mandatory for everyone — as a self-employed person you pay the full contribution (see our GKV vs PKV calculator). Pension insurance is mandatory only for certain professions (teachers, educators, artists via KSK).