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Germany guidance ยท Updated September 2026

Business & freelancing

Before invoicing a client, check whether your activity is permitted under your residence status and how it should be registered and taxed.

Where to start

01

Check permission to be self-employed

If you are not an EU citizen, your residence title may limit self-employment. Confirm your situation with the relevant foreigners authority.

02

Clarify the activity and registration

Freiberufler and Gewerbe are different classifications. Describe your actual work and check the appropriate route with the tax office or qualified adviser.

03

Build the operating basics

Plan invoices, tax obligations, insurance, client terms and realistic cash flow before starting or expanding.

Your progress

Your checklist

Sign in to tick steps and keep your progress across devices.

Common mistakes to avoid

  • Assuming contractor work for a foreign client needs no German registration.
  • Calling an activity freelance without checking its classification.
  • Treating a general tax tip as advice for your particular residence and business situation.

This is a starting guide, not an eligibility decision or individual legal, tax or financial advice. Requirements can change; check the responsible authority before acting.