Selbständiger

Selbständiger is a term used in the German-speaking world to describe a person who works for themselves rather than as an employee of a company. It encompasses individuals who earn income through their own business activities and manage their own risks, schedules, and clients.

The category covers various legal forms, including sole proprietors (Einzelunternehmen), freelancers (Freiberufler) and tradespeople (Gewerbetreibende). The distinction matters for tax, registration, and social security requirements. Freiberufler are typically professionals such as doctors, lawyers, and consultants who exercise independent intellectual work; Gewerbetreibende run commercial or craft-based ventures and usually trade with customers.

Registration and regulation differ by country and profession. In Germany, Gewerbetreibende must register a business with the local Gewerbeamt (trade office) and may join the chamber of commerce or crafts chamber. Freiberufler usually register with the tax office and face fewer administrative requirements. In Austria and Switzerland, systems similar in structure exist but details vary.

Tax and social security obligations for Selbständige include income tax on profits, value-added tax (Umsatzsteuer) for taxable turnover, and, for Gewerbetreibende, potential Gewerbesteuer. Small enterprises may use the Kleinunternehmerregelung to simplify VAT. Social protection is not automatic; self-employed individuals typically arrange health insurance privately or through public schemes and may contribute to pension or unemployment schemes on a voluntary basis.

Self-employment offers independence, flexibility, and the potential for scalable income, but it also involves income volatility, administrative burden, and business risk. The term is often used alongside differentiations between Freelance, Tradesperson, and corporate structures such as GmbH or AG.