When are you considered to be self-employed multiple times?
If a person carries out several self-employed activities in Germany, the question arises as to how these are treated for tax purposes. Here are the most important points on the tax treatment of multiple self-employment:
Independent taxation: Self-employed activities are treated independently of each other for tax purposes in Germany. Income from different activities must be taxed separately.
Criteria for multiple self-employment: A person is considered multiple self-employed if they carry out several independent self-employed activities. These activities can be carried out in different sectors or professional fields.
Separation of income: The income from each self-employed activity is calculated and taxed separately for tax purposes.
No blanket rule: There is no fixed number of activities that a person must carry out in order to be considered as multiple self-employed. The decisive factor is that the activities are independent and there is no legal or economic interdependence.
Conclusion
Anyone who is self-employed several times in Germany must ensure that the individual activities are treated separately for tax purposes. It is crucial that there are no legal or economic links between the activities in order to maintain tax independence.
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