Freelance Professions

Freelance activities comprise independently performed scientific, artistic literary, teaching or educational activity; the independent professional activities of:

Doctors, dentists, veterinary surgeons, lawyers, notaries public, patent lawyers, land surveyors, engineers, architects, industrial chemists, accountants, tax advisors, economic advisors and management consultants, sworn auditors, authorised tax representatives, therapists, dental surgeons, physiotherapists, journalists, press photographers, interpreters, translators, navigators and similar professions.

A freelancer as defined in §18 sentence 1 and 2 EStG is similarly deemed to be performing a freelance activity when he or she employs the assistance of another skilled professional, on the condition that he or she works in a leading and autonomous capacity due to his or her own specialist knowledge.