A Sole Proprietor is a type of enterprise that is owned and run by one person and in which there is no legal distinction between the owner and the business entity. Typical examples are: 

  • Craftsman

  • Restaurants

  • Travel agencies


A Freiberufler is a self-employed professional with special professional qualifications or academic backgrounds, who provides services of higher order according to “Katalogberufe § 18” mentioned in the German Income Tax Act (EStG). Typical examples are:

  • Doctors

  • Lawyers

  • Engineers

  • Architects