Freelancers ( Freiberufler ) are self-employed entrepreneurs who work simultaneously for multiple clients and employers. Unlike tradespeople ( Gewerbetreibende ), they usually operate under their own name rather than a company name and do not have to register with the trade office or pay trade tax. Freelancing in Germany is therefore a flexible occupation open to both Germans and expats alike.
In comparison with registering as a tradesperson, there are relatively few administrative issues involved with becoming a freelancer in Germany. ...