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Trade business or self-employed work: the features and the line between them
Dated official sources, and the contents this module links to · 1 section
Official sources
- EStG § 2 Scope of taxation, definitions — subsection 1 and subsection 2 sentence 1 — verified on September 23, 2026
- EStG § 15 Income from trade business — subsection 2 sentences 1 to 3 and subsection 3 no. 1 — verified on September 23, 2026
- EStG § 18 Self-employed work — subsection 1 nos. 1 to 4, subsection 2 and subsection 4 sentence 2 — verified on September 23, 2026
- PartGG § 1 Requirements of the professional partnership — subsections 1 and 2 — verified on September 23, 2026
- GewStG § 11 Tax base rate and tax base amount — subsection 1 sentence 3 no. 1 — verified on September 23, 2026
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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.