Going freelance or self-employed in Germany
Freelancing in Germany is very possible, but you carry things an employer normally handles: registering with the tax office, paying your own health insurance, and setting money aside for tax.
Getting started
- Freelancing · Freiberufler / Selbstständigkeit (Fragebogen zur steuerlichen Erfassung) Mandatory
How to start freelancing in Germany: Freiberufler vs Gewerbe, registering in ELSTER, tax number, Kleinunternehmer rule, invoices, VAT and health insurance.
- Residence permit · Aufenthaltstitel (Aufenthaltserlaubnis, eAT) Mandatory
Non-EU citizens need a permit that allows self-employment.
- Health insurance · Krankenversicherung (Krankenkasse) Mandatory
Health insurance is mandatory for everyone living in Germany. How public and private cover work, what employees pay in 2026, family cover and visa insurance.
- Bank account · Girokonto (current account) Usually required
How to open a bank account in Germany: online vs branch banks, opening without Anmeldung, ID checks, your right to a Basiskonto and why any EU IBAN must be accepted.
Running the business
- Tax return · Einkommensteuererklärung (Steuererklärung) Depends on your situation
When a German tax return is mandatory or voluntary, 2026 deadlines, how to file in ELSTER, and common deductions for newcomers like moving costs and home office.
- Liability insurance · Private Haftpflichtversicherung Recommended
Private liability insurance is optional in Germany but strongly recommended. What it covers, how much cover you need and what to check before you sign.