{"id":5692,"date":"2023-09-29T10:44:31","date_gmt":"2023-09-29T08:44:31","guid":{"rendered":"https:\/\/interstellar.accountable.de\/?p=5692"},"modified":"2025-01-23T17:24:56","modified_gmt":"2025-01-23T16:24:56","slug":"freelancer-freiberufler-freie-mitarbeitender","status":"publish","type":"post","link":"https:\/\/interstellar.accountable.de\/en\/blog\/freelancer-freiberufler-freie-mitarbeitender\/","title":{"rendered":"Freelancer, Freiberufler or freie Mitarbeitender? \u2013 Find out what the difference is"},"content":{"rendered":"\n<p><strong>Not sure what the difference is between Freelancer:in, Freiberufler:in und freie:r Mitarbeiter:in? These terms are often used synonymously. However, they don\u2019t actually mean the same thing. <\/strong><\/p>\n\n\n\n<p><strong>Each one of these terms comes with a different set of legal implications. In this article, we\u2019ll explain what each one means and the unique characteristics that set them apart from each other.<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What is the definition of a freelancer?&nbsp;<\/h2>\n\n\n\n<p>Freelancers are self-employed professionals that offer services in a specific field to private clients or companies. Freelancers typically work on a project-to-project basis and are not tied to one specific employer or company, instead opting to carry out their work independently and autonomously.<\/p>\n\n\n\n<p>In contrast to people who have a permanent contract (unbefristeter Vertrag) with an employer, freelancers have the flexibility to choose when they work, the clients that they work with and the projects that they work on. They typically negotiate their <a href=\"https:\/\/interstellar.accountable.de\/blog\/selbststaendig-stundenlohn\/\">hourly rates<\/a> directly with their clients and are personally responsible for ensuring their taxes and social insurance (Sozialabgaben) are paid. Freelancers can offer their services as independent professionals, or they can start a small <strong>business or agency<\/strong>, which they can offer their services through. Here are some examples of common professions for freelancers:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Software developers\/programmers<\/li>\n\n\n\n<li>Consultants und coaches<\/li>\n\n\n\n<li>Marketing experts<\/li>\n\n\n\n<li>Graphic designers and media designers<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>What is the definition of a Freiberufler?<\/strong><\/h2>\n\n\n\n<p>Freiberufler:innen are a category of freelancers that practice scientific, artistic, literary, teaching or educational professions. In German law, this type of freelance work is not considered commercial in nature, and as such, is <strong>not subject to the Trade Regulation Act (Gewerbeordnung) or the trade tax (Gewerbesteuer)<\/strong>. The term Freiberufler indicates that a person belongs to this specific category of professionals as outlined in \u00a7 18 Abs. 1 EstG (German Income Tax Act \u00a7 18(1)). Typical examples of professions that fall within the scope of this category are:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Doctors, pharmacists, therapists, homeopathic practitioners and physiotherapists<\/li>\n\n\n\n<li>Architects and engineers<\/li>\n\n\n\n<li>Journalists, photojournalists, authors and translators,<\/li>\n\n\n\n<li>Freelance teachers and early childhood educators<\/li>\n\n\n\n<li>Artists, actors and musicians<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>What is the definition of freie Mitarbeiter?<\/strong><\/h2>\n\n\n\n<p>Freie Mitarbeiter:innen (contractors) are individuals who work for a company or organisation but have a different working arrangement than that of permanent employees (Festangestellte). They are often referred to as \u201c<strong>externe Mitarbeiter<\/strong>\u201d (external employees). In contrast to permanent employees, contractors have more flexibility when it comes to choosing their working hours, clients and projects.<\/p>\n\n\n\n<p>Contractors can be integrated into a company in various ways. Companies can, for example, engage them as experts or specialists in their field for certain projects. Often, contractors are brought in temporarily to <strong>perform specific tasks or carry out projects<\/strong> that require specialised expertise. The exact terms of the collaboration, such as working hours, compensation and contract conditions, can be negotiated between the company and the contractor on an individual basis. The legal situation of contractors varies between countries and legal systems.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Freelancer, Freiberufler and freier Mitarbeiter: what are the most important differences?<\/strong><\/h2>\n\n\n\n<p>One of the key differences between a Freiberufler (liberal professional) and a freelancer (Gewerbetreibende) is that the former doesn\u2019t have to pay the trade tax (Gewerbesteuer) Other types of freelancers, however, do need to pay this tax, because the work that they are doing is considered a commercial activity. The category of freie Berufe (liberal professions) is directly mentioned in<strong> \u00a7 18 Abs. 1 EstG (German Income Tax Act \u00a7 18(1)), <\/strong>providing a clear demarcation between this category of freelance professionals and other freelancers. Using the terms freelancer and freiberufler interchangeably is therefore incorrect. In some cases, it may not initially be clear whether the type of work someone is doing can be considered a liberal profession. In such instances, the Finanzamt determines whether the work in question constitutes a liberal profession or a commercial activity.<\/p>\n\n\n\n<p>The term \u201cfreie Mitarbeitende\u201d is used to describe a specific type of employer-employee model within a company. Contractors <strong>work for a company but do so independently<\/strong>. Individual tasks or the participation in a project are agreed upon in a service contract, and the work stipulated in the contract is carried out by the contractor personally. If certain aspects of their contract mirror those of permanent employees (for example, sick pay and vacation days), the external employee is referred to as a \u201cfeste:r Freie:r\u201d. This sort of arrangement is common for journalists.<\/p>\n\n\n\n<p>Contract work is not limited to freelancers who engage in commercial activities. It is possible for people who work in freien Berufen (liberal professions) to work as freie Mitarbeiter or as independent professionals. The term freie Mitarbeiter is therefore not a general term for freelancers or freiberufler.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What credentials does a Freiberufler need to have?<\/h2>\n\n\n\n<p>While some freelance jobs don\u2019t require official training or certification, it\u2019s often necessary to provide proof of one\u2019s qualifications or expertise for liberal professions.<\/p>\n\n\n\n<p>In some cases, membership in a field-specific association (Kammer) is mandatory. The professional association typically verifies the validity of a member\u2019s qualifications. Professions that have such associations include:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Doctors, dentists, veterinarians, pharmacists<\/li>\n\n\n\n<li>Notaries, attorneys, patent attorneys<\/li>\n\n\n\n<li>Tax advisors, auditors<\/li>\n\n\n\n<li>Architects, as well as engineering consultants<\/li>\n<\/ul>\n\n\n\n<p>For those pursuing liberal professions that don\u2019t require membership in a professional association, verification of one\u2019s qualification can be done through a public institution. If this is necessary for your profession, you\u2019ll need to do this before you can carry out work in your professional field.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What credentials does a freelancer need to have?<\/h2>\n\n\n\n<p>As a freelancer, there are no general requirements that you need to fulfil. The qualifications and credentials you need are strongly influenced by the type of service you intend to offer. Here are, however, some general skills that are important to have if you want to work as a freelancer:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Expertise in your field:<\/strong> You should have sound knowledge of your field and the skills to match. These could be, for example, programming, web design, writing, graphic design, photography, translation, marketing, project management or accounting. The specific skills you\u2019ll need vary depending on the industry you work in and the type of work you do.<\/li>\n\n\n\n<li><strong>Experience:<\/strong> Experience often plays an important role in the decision-making process of potential clients. When you start off as a freelancer, you can take on smaller projects to build your pool of references. As time goes on and you gain more experience, you\u2019ll be well equipped to apply for larger and more challenging projects.<\/li>\n\n\n\n<li><strong>Communication skills und customer-oriented thinking:<\/strong> As a freelancer, you should be able to communicate with your clients in an effective and professional manner. This includes being able to understand their requirements, address their questions, provide status updates and resolve issues. Clear and professional communication is essential to building good relationships with your clients and ensuring the successful completion of projects.<\/li>\n\n\n\n<li><strong>Organisational skills:<\/strong> As a freelancer, you are responsible for managing your time and organising your tasks. You need to be able to meet deadlines, prioritise tasks and work efficiently.<\/li>\n\n\n\n<li><strong>Flexibility und adaptability:<\/strong> Freelancers often work on various projects with different requirements and clients. Flexibility and the ability to adapt to changing situations are therefore important skills to have. You need to be able to adjust to new tasks and come up with solutions.<\/li>\n<\/ol>\n\n\n\n<p>The list of skills above is intended to serve as a set of general guidelines for freelancers, however, it\u2019s important to note that the skill set needed for freelance work varies between industries and fields.<\/p>\n\n\n\n<p>Find out more about <a href=\"https:\/\/interstellar.accountable.de\/en\/blog\/this-is-what-you-can-deduct-from-your-taxes-as-a-part-time-self-employed-professional\/\">self-employment and taxes<\/a> and the types of <a href=\"https:\/\/interstellar.accountable.de\/en\/blog\/insurance\/\">insurance you should have as a freelancer<\/a>. Also read about how you can <a href=\"https:\/\/interstellar.accountable.de\/en\/blog\/side-hustle-full-time-job\/\">pursue a second income with part-time self-employment<\/a> and <a href=\"https:\/\/interstellar.accountable.de\/blog\/honorar-berechnen-freiberufler\/\">how to calculate your rates as a freelancer<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Not sure what the difference is between Freelancer:in, Freiberufler:in und freie:r Mitarbeiter:in? These terms are often used synonymously. However, they don\u2019t actually mean the same thing. Each one of these terms comes with a different set of legal implications. In this article, we\u2019ll explain what each one means and the unique characteristics that set them [&hellip;]<\/p>\n","protected":false},"author":14,"featured_media":5215,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"_themeisle_gutenberg_block_has_review":false,"footnotes":""},"categories":[184],"tags":[68],"class_list":["post-5692","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-become-self-employed","tag-become-self-employed-en"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Freelancer, Freiberufler or freie Mitarbeitender? \u2013 Find out what the difference is | Accountable<\/title>\n<meta name=\"description\" content=\"Learn the differences in legal status and tax implications between &#039;Freelancer,&#039; &#039;Freiberufler,&#039; and &#039;freie Mitarbeitender in Germany.\" \/>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Freelancer, Freiberufler or freie Mitarbeitender? 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