Skip to content

Calculators Forms Courses Paths Countries Compare Pricing

Search the site

☰

Search Calculators Forms Courses Paths Countries Compare Pricing About ActioFin My account

Home
Courses
Liberal profession or trade business in Germany
Trade business or self-employed work: the features and the line between them

Module 121 min2494 wordsFree — no account

Trade business or self-employed work: the features and the line between them

The lesson42
Worked case2
Quiz1
Sources and links1

In this module

Module 1 of 2

Test yourself

A way to check what has landed — no marks, no account · 1 section · 363 words · 6 min

Test yourself

Question 1 of 6

Question 1 of 6

An activity meets all four features of section 15(2) sentence 1 EStG. Is it therefore a trade business?

yes, the four features are always enoughonly if it is neither agriculture and forestry, nor a liberal profession, nor other self-employed workonly if a trade registration has been issued

Question 2 of 6

Question 2 of 6

How many categories of income are measured as profit under section 2(2) sentence 1 no. 1 EStG?

twothreeseven

Question 3 of 6

Question 3 of 6

A private tutor without a teaching qualification gives lessons independently. How is the activity classified?

commercial, because she does not practise a listed professiona liberal profession, as a teaching activityother self-employed work under number 3

Question 4 of 6

Question 4 of 6

An engineer employs several engineers. What does section 18(1) no. 1 sentence 3 EStG require for him to remain a liberal professional?

that he employs no more than three peoplethat he acts in a leading and personally responsible way on the basis of his own expertisethat his staff have no professional training

Question 5 of 6

Question 5 of 6

Which income does section 18(1) no. 3 EStG give as an example of other self-employed work?

fees as a supervisory board memberthe profit of an online shopthe salary of an employed managing director

Question 6 of 6

Question 6 of 6

A translator working as a sole trader also distributes language-learning software, invoiced separately. What applies?

his whole activity becomes commercial under section 15(3) no. 1 EStGcase law assesses the separable activities separatelythe software sales are liberal as part of the listed profession

Back to the programme Module 2 — nextContagion in a partnership and the consequences of the classification

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.

Dated official sourcesevery rate cites its text and the date it was read

Complete result, freenever truncated, never blurred, no account

You approve, you filenothing is signed or submitted in your name

Finance in action — calculators, courses and form guides for small businesses, each country in its own language.

contact@actiofin.com

Content

Calculators Forms Courses Paths Countries Compare

The site

Pricing About ActioFin My account

Legal

Legal notice Privacy policy Terms of use Terms of sale

Report an error on a page — an outdated source gets corrected, and the correction is dated.© ActioFin