Self-employed persons are those who are not in a traditional
employment relationship but work on their own account. This means that all freelancers are also
self-employed, although a few different rules apply. For example, membership of a chamber of commerce
is voluntary for them and not compulsory. They also do not have to pay trade tax and are not required
to keep accounts. However, freelance activities require an artistic, scientific or teaching capacity.
Otherwise, they are not recognised as such. It should be noted that a freelancer should not be equated
with the English term freelancer. A tax consultant or lawyer can help you decide whether your
self-employment can also be carried out as a freelancer or whether it would make more sense to
register a business.