Data & Research
Recurring, citable analyses of self-employment, based on anonymized, aggregated data from thousands of self-employed people in Germany. The methodology documents how the numbers are produced.
Key findings
- Four in five invoices are paid by the due date, and half of all invoices within a week.
- Freelancers bank most often with N26, UG and GmbH with Qonto; overall, more than six in ten bank connections lead to a neobank.
- Almost one in five active businesses now receives e-invoices, but they are only about 4 percent of all incoming invoices.
- The biggest cost block is other freelancers: subcontractors account for about 17 percent of business expenses.
- Every second bookkeeping hour of the self-employed falls in the evening, at night or on the weekend.
- About one in five registrations by the self-employed is for an IT or tech activity.
Payment Behavior 2026: Four in Five Invoices Are Paid on Time, and Short Payment Terms Don't Bring the Money Sooner
We analyzed real incoming payments on invoices of self-employed people and small businesses in Germany. Half of all invoices are paid within a week, nine in ten within 30 days, and four in five by the due date. Short payment terms do not bring the money any sooner, but they make invoices late twice as often. Edition 1 of the Payment Behavior Report.
The Hausbank of the Self-Employed Is No Longer a Sparkasse: Freelancers Bank with N26, GmbHs with Qonto
We analyzed the bank connections of self-employed people and small businesses in Germany. More than six in ten lead to a neobank, with N26 in first place. New in this edition is the legal form: freelancers bank most often with N26, UG and GmbH with Qonto, and trade businesses and corporations use a Sparkasse or Volksbank almost twice as often. Edition 2 of the Banking Monitor.
E-Invoicing Monitor: Almost One in Five Businesses Receives E-Invoices, but They Are Only About 4 Percent of Incoming Invoices
Since January 2025, every business in Germany must be able to receive e-invoices. In the third quarter of 2026, almost one in five active businesses received at least one genuine e-invoice, up from about one in ten in early 2025. But e-invoices still make up only about 4 percent of all incoming invoices. Edition 2 of the E-Invoicing Monitor.
What Entrepreneurs Actually Spend Money On: The Biggest Cost Is Other Freelancers
We analyzed twelve months of business expenses of entrepreneurs in Germany, from solo freelancers to small limited companies. The largest block of money is not software, rent, or taxes, but subcontractors and freelancers. And almost none of it carries a brand name. Edition 1 of the Cost Structure Report.
After-Hours Bookkeeping: Half of Self-Employed Accounting in Germany Happens Outside Business Hours
We analyzed about 5,000 active bookkeeping hours of nearly 1,000 self-employed people in Germany. Half fall in the evening, at night, or on the weekend, more bookkeeping happens at 9pm than at 9am, Sundays see one and a half times as much as Saturdays, and invoices follow the turn of the month: the first working day is the strongest invoicing day. Edition 1 of the Work-Rhythm Report.
Self-Employed Professions in Germany 2026: What 4,423 Founders Actually Register
Norman analyzed 4,423 registrations from 2025. IT leads at 20.1%, one in three marketing founders is a creator, nearly 30% in transport work gig jobs. The real numbers.