Guides
Guides
Clear, practical explainers on the German rules that trip up English-speakers who freelance, run a small business or work as an employee here. Information only — for your own case, talk to a Steuerberater (tax adviser).
Freelancing in Germany
Registering as self-employed: Freiberufler vs Gewerbe, the tax questionnaire and your Steuernummer.
The Kleinunternehmer-Regelung explained
The § 19 small-business VAT scheme — the 2025 net limits, no VAT, and the invoice note you must add.
VAT for freelancers in Germany
Charging 19 % or 7 %, the advance VAT return via ELSTER, and claiming input VAT (Vorsteuer).
German tax classes (Steuerklassen) explained
Classes I–VI, how III/IV/V work for married couples, and the optional Faktorverfahren.
How to write an invoice in Germany
The mandatory invoice details under § 14 UStG — and the note small businesses must add.
Health insurance for the self-employed
Statutory (GKV) vs private (PKV), why freelancers aren’t auto-enrolled, and how contributions are set.
Income tax for the self-employed
Taxable profit, the 2026 tariff, quarterly prepayments and the annual return via ELSTER.
Tax ID vs tax number in Germany
Steuer-ID, Steuernummer and VAT ID (USt-IdNr) — what each is and how to get it.
Filing a tax return in Germany
Who files, the deadline, ELSTER, and what a refund (Steuererstattung) depends on.
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