With sole proprietorships, there is no legal distinction between the owner of the business and the business itself. Typical examples are:
- Travel agencies
Freiberufler (members of the liberal professions) are entrepreneurs with special professional qualifications or special academic background who provide certain services and belong to the so-called catalogue professions according to § 18 EStG. Typical examples are:
Freelancers are independent workers who, on the basis of a freelance service or work contract, carry out assignments independently and personally without being employees of the client. Freelancers are often confused with Freiberufler, but they have a different legal status in Germany (see above).
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