Information on liberal professions

Free professions within the meaning of income tax law are not subject to trade tax. Please note, however, that the term ‘free profession’ in income tax law is not necessarily identical to the term in trade law. It is therefore not excluded that, in special individual cases, an activity to be classified as a liberal profession under tax law is nevertheless notifiable under the Trade and Industry Code.

The above catalogue occupations are not exhaustive, they merely serve as a benchmark for orientation. Comparable occupational profiles are therefore also regularly covered by the liberal professions (e.g. occupational therapist). The decisive factor is, above all, whether training or job description is comparable to one of the exemplary listed job descriptions.

Since creative talent can also be characteristic of liberal professions, independent scientific, artistic, literary, teaching or educational activities are usually subject to liberal professions. The decisive question is regularly whether the spiritual, creative work is in the foreground. If this is to be said in the affirmative, it will also be a liberal profession on a regular basis.

Also note the following:
The decisive factor is always the specific activity carried out. This plays a role in so-called mixed activities. A lawyer, for example, is classified as a liberal profession in relation to his activity as a lawyer, but as a trader in so far as he works as a professional adviser in an ancillary capacity. Such constellations are often conceivable: For example, an author markets her works through her own online publisher. Writing is a free profession. The sale of books, on the other hand, is a trade. It should therefore be separated as much as possible in accounting terms.