Freelancers are specialists and they need specialist advice
In accordance with German law, a wide variety of professions are considered to be “Freiberufler” (freelancers). As such, physicians, dentists, alternative practitioners, midwives, physiotherapists, occupational therapists, psychotherapists, speech therapists, artists, musicians, directors, choreographers, writers, designers, lecturers, nursery school teachers, sales representatives, engineers, architects, interpreters, translators, (photo)journalists, etc. all fall into the freelancer category. They are all specialists in their own right and they need specialist advice when it comes to their tax affairs.
The ever-changing tax laws, combined with the numerous rulings by the fiscal courts, add to the complexity, emphasising the importance of solid advice from a tax adviser.
Just recently, I analysed a decision by Germany’s Federal Fiscal Court concerning “tainting” of freelancers’ income whereby it is reclassified as income from trade under German law. This reclassification can result in trade tax (“Gewerbesteuer”) being payable. You can find out more about the decision here.
Apart from personal client advice, our services include
ongoing financial accounting and payroll accounting,
preparation of financial statements and tax returns and
representation of clients in dealings with fiscal authorities and courts.
With my firm, freelancers benefit from DATEV’s state-of-the-art software plus, if desired, the “Unternehmen Online” digital accounting package. This approach means I’m in constant dialogue with our clients – no matter whether they’re based in Cologne, Berlin, London, Brussels or anywhere else in the world.