Federal Ministry of Finance clarifies on tax status

Free-lancing versus practicing a trade

Stefan Gemmeke und Jens-Uwe Heuer

Several amendments in recent years have made the German taxation laws more and more difficult to comprehend. In addition to this, the inadequacies of the existing legislation create really big problems. Often, the income tax regulations create situations where the earning activity cannot be assigned to any of the income types envisaged, as in the case of technical writers.