Freiberuflichkeit: permission and tax registration
Iranian nationals in Germany should confirm permission for self-employment before starting freelance work. Check whether the activity is a freier Beruf, obtain any professional authorisation and send the tax-registration questionnaire through ELSTER.
Step by step
- Clarify permission before registeringCheck the residence and professional permissions, clarify classification with the Finanzamt and submit the appropriate ELSTER questionnaire on time.
Freiberuflich is a tax classification, not simply another word for any independent contract. §18 EStG covers specified professions and activities, including qualifying scientific, artistic, writing or teaching work and similar professions. Describe the actual services to the Finanzamt; the contract's label alone does not settle classification.
For an Iranian residence holder, check whether the existing permission allows this self-employment. §21(5) provides a freelance residence route with any required professional licence, and §21(6) permits authorisation alongside another residence purpose in qualifying cases. Tax registration is separate: ELSTER requires the Fragebogen zur steuerlichen Erfassung within one month of starting activity. Plan the access and required information in advance.
Sources
- AufenthG §21 · Bundesministerium der Justiz
- EStG §18 · Bundesministerium der Justiz
- Unternehmen gegründet oder selbständig gemacht · ELSTER Steuerverwaltungen
