© Pixabay.com

© Pixabay.com

Special features of liberal professions
  • Registration of the freelance work at the revenue office
  • No registration of trade required
  • No trade tax
  • Statement on excess of receipt over expenses possible/double-entry bookkeeping not necessary
  • Possibility of, among others, a partnership
Legal forms for freelancers

An extensive overview of the possible legal forms is given by the brochure Information on business establishments no. 5 - Overview of legal forms of the Institut für Freie Berufe (Institute for Liberal Professions) at the Friedrich-Alexander University of Erlangen-Nuremberg.
(This download option is only available in German)

The Institute also offers a variety of other brochures on the subject of business establishments.
(This link leads to a range of information that is only available in German)