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Liberal profession or trade business in Germany

Four features make an activity a trade business, and three routes lead into a liberal profession: type of activity, listed profession, similar profession. Plus the rule on qualified employees and other self-employed work. The second module covers contagion in partnerships, commercial stamping and the consequences of the classification: trade tax with an allowance of 24,500 € and a base rate of 3.5 %, a reduction of four times the base amount, bookkeeping, notification and the chamber of commerce. Two modules, each with a fully worked case study.

Intermediate2 modules41 minModule 1 free to read

2026 rules — verified on September 23, 2026

Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.

This content is part of the path: Setting up and registering a business· Step 1 of 10· Next step: Choosing between a German GmbH and a UG

By the end of this course, you can…

These outcomes are the modules' own: the promise cannot say anything the course does not teach.

  • test the four positive features of a trade business under section 15(2) EStG against a concrete activity
  • explain why the negative carve-out removes the liberal professions and other self-employed work first
  • distinguish the three routes into a liberal profession: type of activity, listed profession and similar profession
  • judge when qualified employees put the liberal-profession status at risk
  • classify other self-employed work and the mixed activities of a sole trader correctly
  • recognise the contagion effect of section 15(3) no. 1 EStG and its two triggers
  • distinguish the wording of the statute from the de minimis threshold developed by case law
  • place commercial stamping and legal form as separate reasons for commercial status
  • estimate the trade tax consequence from trading income to the credit under section 35 EStG
  • assign bookkeeping, notification and chamber membership to the right category of income

The programme, module by module

Each module has its own page. Durations are derived from the actual text, never announced by hand.

  1. Module 121 minFree — no accountTrade business or self-employed work: the features and the line between themWhat you will be able to do
    • test the four positive features of a trade business under section 15(2) EStG against a concrete activity
    • explain why the negative carve-out removes the liberal professions and other self-employed work first
    • distinguish the three routes into a liberal profession: type of activity, listed profession and similar profession
    • judge when qualified employees put the liberal-profession status at risk
    • classify other self-employed work and the mixed activities of a sole trader correctly
    Read this module
  2. Module 220 minIncluded in the full courseContagion in a partnership and the consequences of the classificationWhat you will be able to do
    • recognise the contagion effect of section 15(3) no. 1 EStG and its two triggers
    • distinguish the wording of the statute from the de minimis threshold developed by case law
    • place commercial stamping and legal form as separate reasons for commercial status
    • estimate the trade tax consequence from trading income to the credit under section 35 EStG
    • assign bookkeeping, notification and chamber membership to the right category of income
    View the module — full course

What you take away

A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.

  • Participant handout (PDF)

    PDF

    • Learning objectives (2)
    • Key figures (2)
    • Mistakes to avoid (2)
    • Official sources (2)

  • Exercise workbook (Word)

    Word

    • Learning objectives (2)
    • Key figures (2)
    • Mistakes to avoid (2)
    • Official sources (2)

Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.

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Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.