In Germany, you are classified as a freelancer if you are engaged in one of the so-called “liberal professions,” which includes roles such as:
- Doctor
- Dentist
- Veterinarian
- Lawyer
- Notary
- Patent Attorney
- Surveyor
- Engineer
- Architect
- Commercial Chemist
- Auditor
- Tax Consultant
- Advisory Person
- Business Economist
- Sworn Accountant
- Tax Agent
- Naturopath
- Physiotherapist
- Journalist
- Photo Reporter
- Interpreter
- Translator
- Pilot
These professions are regulated by the German Ministry of Justice and Consumer Protection. According to Section 18 of the Ministry’s Income Tax Act, the term "freelancer" is not restricted to these listed professions. It also encompasses any “independent scientific, artistic, literary, teaching, or educational activity.” This broader definition allows individuals in various other fields to be considered freelancers, provided they meet the criteria of conducting their work independently.