Nebenerwerb

Nebenerwerb is a term used in German-speaking countries to describe a supplementary activity that yields income in addition to a person's main occupation. It denotes any secondary employment, freelancing, or small business undertaken besides the Hauptberuf. The concept is widely used in Germany and Austria and often contrasted with the primary livelihood in a person's work life. A Nebenerwerb can take many forms, from a part-time job in the evenings, to independent freelance work, to running a small side business.

Whether a Nebenerwerb is allowed depends on the individual contract and local regulations. Employers may require notification or consent for side activities, particularly when there is potential for conflicts of interest or competition with the Hauptberuf. In some professions or organizations, explicit restrictions apply, and formal permission may be necessary.

From a fiscal perspective, income earned through a Nebenerwerb is typically taxable and must be declared in the annual tax return. Depending on the jurisdiction, taxpayers may claim business expenses, and separate rules may apply for small businesses or for value-added tax (VAT). In Germany there are also rules about social insurance contributions that can apply based on the level and nature of the income; in Austria similar considerations may apply.

In agriculture, Nebenerwerb is used to describe a farming operation that serves as a secondary source of income, known as a Nebenerwerbsbetrieb, and may have specific regulatory implications for farmers’ eligibility for subsidies or classification.