Around 5,46 million people are employed in the liberal professions - and the trend is rising. The 1,4 million freelancers are the second largest corporate sector in terms of the number of self-employed. Every third self-employed person is a freelancer, and the number is rising. The figures from the Federal Association for Liberal Professions e. V. (liberal professions in numbers, www.frei-berufe.de ) are impressive proof of the importance of the liberal professions. But which professions count as liberal professions?
In general, the following applies: "The liberal professions generally have, on the basis of special professional qualifications or creative talent, the personal, responsible and professionally independent provision of services of a higher nature in the interests of the client and the general public. Exercise of a liberal profession within the meaning of this law is the independent professional activity of doctors, dentists, veterinarians, non-medical practitioners, physiotherapists, midwives, therapeutic masseurs, qualified psychologists, members of the bar associations, patent attorneys, auditors, tax consultants, advisory economists and business economists, sworn auditors (sworn auditors), tax agents, engineers, Architects, commercial chemists, pilots, full-time experts, journalists, picture reporters, interpreters, translators and similar professions as well as scientists, artists, writers, teachers and educators. " Section 1 (2) of the PartGG
Many occupational activities have characteristics of both free and commercial occupations - therefore the allocation is not always clear. This is where the tax advisor can help. In addition, founders can apply to the tax office for binding information that is subject to a fee. The state associations for liberal professions and the respective professional chambers provide valuable information for prospective freelancers - in some cases also in association:
State Association of the Liberal Professions Baden-Württemberg e. V .:
Regional Association of Liberal Professions Rhineland-Palatinate V .:
The state association of the liberal professions Rhineland-Palatinate e. V. is an amalgamation of 16 associations and chambers
The state association of the liberal professions Rhineland-Palatinate e. V. is an amalgamation of 16 associations and chambers
Association of liberal professions in Hessen - VFBH:
