Question sequence Link to this section
Work through the questions in order. Note borderline cases for your conversation with your tax advisor.
- 1. Is your core activity in § 18 para. 1 no. 1 EStG or a recognised similar profession? → rather Freiberuf
- 2. Is selling goods or standardised products in the foreground? → rather Gewerbe
- 3. Craft under HwO with master craftsman requirement? → check trade register
- 4. Mix of consulting and sales? → clarify split with tax advisor
- 5. Unsure? → prepare activity description for the tax office
| Result | Next step |
|---|---|
| Freiberuf | No trade office, ELSTER questionnaire |
| Gewerbe | Trade registration, then ELSTER |
| Craft | Chamber of crafts additionally |
Continue reading
