Freiberufler or Gewerbe – the fork in the road
German law separates freie Berufe from Gewerbe, and the difference has real consequences:
| Freiberufler | Gewerbe | |
|---|---|---|
| Typical | doctors, lawyers, engineers, journalists, translators, many developers and designers | trade, crafts, most services, agencies |
| Registration at the Gewerbeamt | no | yes |
| Trade tax (Gewerbesteuer) | no | above an allowance |
| Chamber membership (IHK/HWK) | no | yes |
| Bookkeeping | simple cash-basis accounting | simple, up to certain thresholds |
The classification is not yours to choose – the tax office decides it from what you actually do. Borderline cases, especially in IT and design, are common and worth one appointment with a Steuerberater before you file anything.
The steps, in order
- Gewerbeanmeldung at the local Gewerbeamt – only if you are a Gewerbe. A small fee, usually same-day.
- Fragebogen zur steuerlichen Erfassung – the tax registration questionnaire, filed electronically through ELSTER. This is the important one: it decides your Steuernummer, whether you use the Kleinunternehmer rule, and your VAT filing frequency.
- USt-IdNr. – request it in the questionnaire if you will have EU business customers. Free.
- Health insurance – tell your insurer that you are now self-employed. Missing this step is the single most expensive oversight on this list.
- Berufsgenossenschaft – statutory accident insurance; registration is mandatory for many trades even without employees.
The question on the questionnaire that matters most
Can you invoice before the Steuernummer arrives?
Yes. You may work and invoice from day one. What you cannot do is put a Steuernummer on the invoice that does not exist yet.
The usual practice: write „Steuernummer beantragt“ (tax number applied for) on the invoice and send a corrected version once you have it. Some customers will wait for the corrected one before paying – which is a reason to file the questionnaire early, not a reason to delay invoicing.
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Write an invoice – freeCommon questions
How long does the Steuernummer take?
Typically two to six weeks, depending on the tax office. Filing through ELSTER is faster than on paper.
Do I need a business bank account?
Not by law as a sole trader, but most private account terms forbid business use. A separate account also makes your bookkeeping enormously easier.
Do I need a Steuerberater?
Not legally. For the classification question, the Kleinunternehmer decision and the first annual return, one or two paid hours are usually money well spent.
What is an Impressum and do I need one?
If you have a website used for business, yes. It must show your name, address, contact details and, if you have one, your USt-IdNr. A P.O. box does not satisfy it.
Legal basis
This page refers to the following German provisions so you can look them up yourself. It is information, not legal advice for your individual case.
- § 14 UStG – issuing invoices and mandatory content (German VAT Act)
- § 19 UStG – small business rule
- Directive 2014/55/EU – European standard EN 16931 for electronic invoicing