In addition to commercial income and agriculture and forestry, the Income Tax Act (EStG) still knows self-employed work within profit income. It is finally regulated in § 18 EStG and includes the so-called freelancers. The differences to the business operation are manageable, with freelancers enjoying a little more freedom, especially when determining profits.
Income from self-employment is income from profits in which the entrepreneur calculates a profit and no surplus (keyword surplus income). In general, the term “self-employed work” is somewhat misleading, after all, a trader and a farmer is also self-employed. However, the legislator informs you of the essential difference to the mentioned types of income directly in § 18 (1) sentence 2 EStG, because freelancers are self-employed
This article does not replace tax or legal advice in an individual case. Facts, current law, jurisdiction, documentation and implementation remain decisive.