Freiberufler oder Gewerbe? The Definitive Germany Guide (Taxes, Registration, Examples) – 2025

Freelancer or trade? — the 2-minute decision path

If you’ve been scrolling through explanations and still aren’t sure whether you’re a Freiberufler or a Gewerbe, relax. You’re not alone — half of Germany’s self-employed population asks themselves the same thing at some point. The rules are formal, but the logic is simple: follow the work, not the title on your invoice.

The practical checklist

Ask yourself these questions — and be honest about what you actually do, not what sounds nicer on paper:

🧠 Do you sell your own expertise?
If people pay you for your personal knowledge, skill, or artistic creation — not for a product, ad space, or a team’s output — you’re probably freiberuflich. Think architect, writer, engineer, translator, therapist.

💼 Do you sell products or operate a business process?
If you run an online shop, rent out gear, manage a restaurant, or sell software licenses, that’s a Gewerbe. You’re trading, not just practicing your profession.

🎓 Do you have a formal qualification in your field?
Many Freiberufler need proof of education or comparable expertise. If your work resembles a “catalog profession” under §18 EStG, a degree or portfolio can make your case.

📦 Do you employ staff or subcontractors?
A few helpers are fine, but if your business looks more like an agency than a solo practice, the Finanzamt will see a Gewerbe.

🧾 Do you primarily resell, advertise, or automate?
Monetised content sites, influencer deals, and ad-driven businesses count as commercial activity — Gewerbe.

Mixed activities: yes, but keep them strictly separate

You can absolutely wear two hats — say, teach photography workshops (freiberuflich) and sell prints or presets online (gewerblich). Many creatives and consultants do both. The trick is to treat them like two different businesses:

• Separate bookkeeping: keep distinct income and expense records (ideally two EÜR statements).

• Separate bank accounts: don’t mix payments; it’s cleaner and easier to prove.

• Separate invoices: make it clear which activity each belongs to.

• Inform the Finanzamt: tell them you have two streams so they can assign the correct tax numbers.

Why it matters: if your freelance and commercial activities overlap too much — for example, you sell products that depend entirely on your freelance service — the tax office can classify everything as Gewerbe. That means Gewerbesteuer, IHK membership, and more red tape.

Keep them clearly apart, and you can enjoy the best of both worlds — the simplicity of a Freiberufler and the flexibility of a trader.

Registration playbooks (with exact wording you’ll see)

Let’s get practical. Here’s how your self-employment becomes official in Germany — what you’ll click, what the forms are called, and what the Finanzamt actually wants from you. The process is short if you know the right words (and nightmarish if you don’t).

Freiberufler: Fragebogen zur steuerlichen Erfassung (+ Steuernummer)

If your work qualifies as a freiberufliche Tätigkeit, you skip the Gewerbeamt entirely. Your only point of contact is the Finanzamt.

Step-by-step:

1. Start your activity — you don’t need permission first; you have to tell the Finanzamt once you begin.

2. Submit the “Fragebogen zur steuerlichen Erfassung.”
   You’ll find it on the ELSTER portal, or you can use Norman’s freelance registration to do it in minutes, 100% online.

3. Describe your activity precisely.
   Write what you actually do, not a vague “consulting.” Example:
   “Ich arbeite als selbstständiger Grafikdesigner mit Schwerpunkt auf UX/UI-Konzeption und digitalem Branding.”
   That line tells the Finanzamt that your work is creative, intellectual, and personal — a textbook example of freiberufliche Tätigkeit.

4. Wait for your Steuernummer.
   It usually arrives within 2–4 weeks. Once you have it, you can issue your first invoice.

Gewerbe: Gewerbeanmeldung → Fragebogen → Steuernummer

If your work doesn’t qualify as freiberuflich, you register your business as a Gewerbe. It’s an extra step, but not complicated.

Step-by-step:

1. Go to your local “Gewerbeamt” (often online via your city’s portal) and fill out the form called Gewerbeanmeldung.

   • Typical cost: €20–€60, depending on the municipality.

   • You’ll need your passport/ID and, if applicable, a brief description of your activity.

2. You’ll receive a “Gewerbeschein.”
   This is your trade licence — you can now legally operate your business.

3. Complete the Fragebogen to get your Steuernummer and register for VAT if applicable.

Your registration chain will look exactly like this on paper:

Gewerbeanmeldung → Fragebogen zur steuerlichen Erfassung → Steuernummer

Once done, you can invoice clients with your new Steuernummer.

Photographer case study Freiberufler or Gewerbe

Few professions confuse the Finanzamt as much as photographers. Photography sits right on the border between art and commerce, and the difference can easily change your tax life. We have a dedicated article on the topic, but here’s a summary.

Artistic/journalistic vs. studio/wedding/commercial setups

Artistic or journalistic photographers can be Freiberufler. To qualify, your work needs to be creative, intellectual, and personal in expression.

Examples:

• Photojournalists working for media outlets

• Artists selling their own conceptual or fine art photography

• Documentary photographers exhibiting or publishing independently

• Press and reportage photographers whose work is editorial in nature

The logic is that you’re not selling a product — you’re producing original intellectual work. Your photos are seen as a personal artistic performance, protected under §18 EStG as a creative profession.

By contrast, studio, event, or commercial photographers count as Gewerbetreibende. You’re running a service business, not practicing art for its own sake.

Examples:

• Wedding and portrait studios

• Product or e-commerce photography

• Business headshots or corporate shoots

• Real estate photography

• Stock photography or print sales

Here, the Finanzamt sees a commercial operation — repeatable, market-driven, and sales-focused. You’ll need to register a Gewerbe, pay Gewerbesteuer (if your profit exceeds €24,500).

If clients choose you for your artistic voice, you’re likely a freelancer.
If they choose you for a deliverable, like “10 retouched product photos by Friday,” you’re probably a Gewerbe.

How to document your classification

If you believe your work is artistic or journalistic, you need to prove it. The Finanzamt doesn’t guess — they classify based on evidence.

Here’s what helps:

1. Portfolio or website: showcase your work’s artistic character—exhibitions, press features, personal projects.

2. Client list: if you shoot for newspapers, magazines, or galleries, highlight that.

3. Statements or reviews: press coverage or artist statements strengthen your case.

4. Invoices and contracts: use wording that reflects creative authorship — e.g., “creation of photographic works” rather than “photo service.”

5. Proof of education or membership: degrees in photography, art, or journalism, or membership in an artists’ association (such as VG Bild-Kunst) carry weight.

If you’re still unsure, describe your work precisely when you submit the Fragebogen zur steuerlichen Erfassung. Example phrasing for a Freiberufler case:

“Ich bin selbstständiger Fotograf mit Schwerpunkt auf dokumentarischer und künstlerischer Fotografie, meine Arbeiten werden in Ausstellungen und Presseveröffentlichungen gezeigt.”

That single sentence often does the trick.

And if the Finanzamt decides otherwise? You can still appeal with supporting documents—or split your activity: artistic work as Freiberufler and commercial shoots as Gewerbe. Just keep the accounting cleanly separated.

How Norman helps you start & stay compliant

German bureaucracy wasn’t built for nimble freelancers. Between the Fragebogen zur steuerlichen Erfassung, endless VAT filings, and the cryptic Elster portal, even the smartest freelancer ends up wondering whether “self-employment” was meant to be this self-destructive.

That’s exactly why Norman exists: to make self-employment effortless. Whether you’re registering as a Freiberufler or running a Gewerbe, Norman automates the red tape so you can focus on your work — not your paperwork.

Free registration (Fragebogen) 

Norman handles the first important bureaucratic milestone: registering you with the Finanzamt. It’s 100% free and online. The app explains every question in plain English (and German) — no tax jargon, no guessing which box applies to you.

Compliant e-invoicing, automated bookkeeping, USt-VA/EÜR/annual taxes

Once you’re registered, Norman keeps everything compliant — automatically.

• ZUGFeRD-compliant invoicing: Send invoices that meet German and EU electronic invoice standards — including proper VAT handling and Kleinunternehmer notes.

• Automatic expense categorization: Connect your bank; Norman matches transactions to tax categories in real time.

• Receipt scanning: Snap a photo, and Norman saves the receipt with the right transaction.

• Umsatzsteuervoranmeldung (USt-VA): Filed automatically monthly or quarterly via Elster — no manual entries required.

• EÜR & annual tax filings: One click to generate your full Gewerbe tax, Einnahmen-Überschuss-Rechnung, and annual income tax submission.

Norman is your AI-powered accounting autopilot, making running the business effortless.

With Norman, the line between Freiberufler and Gewerbe becomes a non-issue. You focus on your work; Norman handles the bureaucracy, the numbers, and the filings — all in the background.

Start for free → Register your self-employment and apply for your Steuernummer today.

Summary & next steps

Becoming self-employed in Germany always starts with one question: Freiberufler or Gewerbe?
Now you know how to answer it — and why it matters.

If your work is personal, intellectual, or artistic, you’re likely a Freiberufler. That means no Gewerbesteuer, simpler bookkeeping, and direct registration with the Finanzamt.
If it’s commercial, scalable, or product-based, you’re running a Gewerbe — trade licence, possible trade tax, and chamber membership included.

Both are legitimate, both can thrive — the trick is to choose the right path, register correctly, and keep things cleanly separated if you do both.

Then, the fun part begins:

• File your Fragebogen zur steuerlichen Erfassung (or Gewerbeanmeldung)

• Get your Steuernummer and start invoicing

• Pick smart tools (like Norman) to automate your accounting and filings

If you haven’t already, grab your free ebook, “Mastering Freelance in Germany,” to walk through registration, invoicing, and taxes step by step. It’s written for expats and beginners who want clarity without the legalese.

👉 Next step: Start your registration with Norman — get your Steuernummer online, send compliant invoices, and let automation handle your USt-VA, EÜR, and tax deadlines.

Because bureaucracy shouldn’t decide how creative or successful your business can be.

FAQs

These are the top questions we receive in support. Sharing our usual responses here in case you have any of these questions as well.

How can I apply for a tax number as a freelancer?

You don’t need to visit an office or pay anyone for it. You simply fill out the “Fragebogen zur steuerlichen Erfassung” and submit it to your Finanzamt — online via ELSTER or faster through Norman, which automates the whole process.

Once approved, you’ll receive your Steuernummer by post or digitally. That’s the number you need to appear on invoices, tax filings, and Elster submissions.

💡 In the form, describe your activity in detail (e.g., “freelance UX designer focused on user interface and visual branding”) — it helps the Finanzamt classify you correctly as Freiberufler.

Which accounting software offers automatic tax calculation for freelancers?

Look for software that actually understands German tax rules, not just generic bookkeeping. The best tools combine:

• Bank synchronisation (for automatic categorisation)

• VAT calculation and USt-Voranmeldung via Elster

• EÜR generation (income–expense report)

• ZUGFeRD/XRechnung invoice formats

• Document storage

That’s exactly what Norman was built for: automatic categorization, USt-VA submission, and ready-made annual tax reports — without a Steuerberater.

Who decides whether it's a freelance or a trade?

You don’t decide — the Finanzamt does.

When you submit your Fragebogen zur steuerlichen Erfassung, they review your activity description and documents (like portfolio, degree, or business plan).
If your work fits §18 EStG or is “similar” — meaning intellectual, creative, or scientific — they mark you as Freiberufler.
If not, they’ll register you as Gewerbetreibender, which triggers Gewerbesteuer and IHK membership.

💡 If your work is in a “grey zone” (e.g., designer, coach, developer), it’s worth attaching examples or a short explanation to clarify that it’s an independent professional activity, not a commercial trade.

What is better: freelancer or Gewerbetreibender?

Neither is “better” — it depends entirely on what you do.

• Freiberufler: less bureaucracy, no trade tax, no Gewerbeanmeldung. Ideal for professions based on personal expertise (designers, engineers, writers, teachers, artists).

• Gewerbe: fits businesses that sell products, run operations, or scale through trade. More admin, but more freedom to expand or hire.

If you qualify as a Freiberufler, enjoy the simplicity. If not, embrace Gewerbe — you can still automate the heavy lifting with Norman.

Who pays more taxes, freelancers or Gewerbe?

Usually Gewerbetreibende, because of the Gewerbesteuer.

Freiberufler: pay income tax + VAT (if applicable).
Gewerbe: pay income tax, VAT, and Gewerbesteuer once profits exceed €24,500.

However, part of the trade tax is credited against your income tax, so the difference isn’t huge unless you’re in a high-rate city like Munich or Hamburg.

How much money am I allowed to earn as a freelancer?

There’s no upper income limit for Freiberufler — you can earn as much as you like.

The only thresholds that matter:

• For VAT exemption (Kleinunternehmer): ≤ €25,000 turnover in the previous year and ≤ €100,000 expected this year.

• For income tax prepayments: the Finanzamt will ask for them once you start making consistent profit.

So yes, your freelance income can grow infinitely — the paperwork scales a bit with it.

Which freelancers do not need to register a trade?

All professionals covered by §18 EStG — and those similar in character — skip the Gewerbeanmeldung entirely. That includes:

• Doctors, therapists, and healthcare professionals

• Architects, engineers, scientists

• Lawyers, tax advisors, auditors

• Writers, journalists, artists, teachers, translators, coaches (if educational)

If your work is personal and intellectual — not commercial — you’re free from the Gewerbeamt and its fees.

Registering as a freelancer or a Gewerbe — how does it work?

Simple version:

• Freiberufler: register directly with the Finanzamt via the Fragebogen zur steuerlichen Erfassung. Done.

• Gewerbe: first go to the Gewerbeamt for your Gewerbeanmeldung (you’ll get a Gewerbeschein), then the Finanzamt sends you the Fragebogen.

Norman automates both: we fill out the correct forms, file them digitally, and track your Steuernummer status. You’ll know exactly when you can start invoicing.