Income from free-lance professional activities
In terms of the income tax statistics of the Federal Statistical Office:
income from free-lance professional activities is classified as self-employment income (Article 18 of the Income Tax Act - EStG). Free-lance activities include independently practiced scientific, artistic, literary, teaching or educational activities, self-employed professional activities of medical and dental practitioners, veterinary surgeons, attorneys, notaries, patent attorneys, surveying engineers, architects, commercial chemists, accountants, tax advisors, political and business economics counselors, certified auditors, tax attorneys, non-medical practitioners, denture craftsmen, physiotherapists, journalists, photographic reporters, interpreters, translators, sea/air-traffic controllers and similar professions.
The Federal Health Monitoring System 25 Jun 2022