Five formal criteria distinguish a freelancer from a trader. A freelancer has to pay any business tax and also sign a trade. For freelancers ranges for income tax return a revenue - surplus account. Traders on the other hand have to perform a so-called double-entry bookkeeping for the current fiscal year in general. Advantage of freelancers is not Compulsive membership with the Chamber of Commerce (IHK) and the opportunity to join forces with other freelancers to set up a trading partner.
 

Occupational groups for freelancers

As mentioned earlier divided the tax office professions in catalog professions, occupations and activities Catalog similar professions. For tax purposes freelancers are a special group among the entrepreneurs and self-employed people represent.
Catalog Occupations in turn are divided into four broad occupational groups. So count Healers, scientific and technical professions, cultural professions and legal, tax and business advisory professions as catalog jobs and leave a wide radius to job titles as freelance activities to.

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 Source: e-recht24.de legal advice from lawyer Sören Siebert