Freelance activity (Freier Beruf) and commercial activity (Gewerbe): What's the difference?

This publication explains the key differences between a freelance activity (Freier Beruf) and a business enterprise/commercial activity (Gewerbe), provides an overview of the tax and legal aspects of freelance work, and helps you correctly classify your professional activity.

This is external content provided by the Institute of Liberal Professions (Institut für Freie Berufe/IFB) at the Friedrich-Alexander University Erlangen-Nuremberg. 
Please note: At the moment, this publication is only available in German.