Antwort
Thank you for your inquiry and your interest in setting up a business in Germany. We will gladly give you more information.
Taxes a self-employed person:
In Germany, there are two ways of setting up a business: you can either work as a freelancer (“Freiberufler”) or set up a business as a self-employed entrepreneur (“Gewerbe”). Being self-employed or a freelancer makes a difference with regard to certain formalities and also has an impact in your company’s legal structure. Your local tax office will decide whether your profession is considered “freiberuflich” or “gewerblich”, once you register your business at the latest four weeks after you started your activities. Here you will find out more about the two different ways of setting up a business (http://www.make-it-in-germany.com/en/for-qualified-professionals/working/setting-up-a-business-in-germany/ways-of-setting-up-your-business).
Setting up a business in Germany, you will normally have to pay tax to the tax office, which is the local authority of Germany’s financial administration. Amongst other factors, the type of tax you need to pay depends on your company’s size and legal structure as well as on your earnings. The legal structure provides a framework for dealing with legal matters (http://www.make-it-in-germany.com/en/for-qualified-professionals/working/setting-up-a-business-in-germany/startup-types-ways-of-setting-up-your-business#legal-structures). The decision on the legal structure of your business has significant implications - it will, for example, determine how much equity you need and whether you are personally liable for your business. Before you choose a legal form for your business, it may make sense to consult a lawyer or tax advisor. You will also find out more about taxes, insurance and laws on “Make it in Germany”: http://www.make-it-in-germany.com/en/for-qualified-professionals/working/setting-up-a-business-in-germany/starting-up-your-business#tax
Health insurance:
As a self-employed person in Germany, you are obliged to take out health insurance and nursing care insurance. There are two types of insurance: statutory health insurance and private health insurance (http://www.make-it-in-germany.com/en/for-qualified-professionals/working/setting-up-a-business-in-germany/starting-up-your-business#personal-coverage). Make sure to find out about the type of healthcare that is suitable for you and how to obtain the right insurance cover. The Federal Ministry of Health has set up a telephone hotline for questions about the German healthcare system: www.bundesgesundheitsministerium.de/service/buergertelefon.html
Regarding your further individual questions, we highly recommend you and your husband to get legal advice from a tax consultant in Germany - also to consider the tax relief for families (www.bundesgesundheitsministerium.de/service/buergertelefon.html), that exists in Germany.
More information regarding setting up a business in Germany are available on the website "Make it in Germany: http://www.make-it-in-germany.com/en/for-qualified-professionals/working/setting-up-a-business-in-Germany
Source: Justina Alichniewicz
Projekt „Make it in Germany“
Institut der deutschen Wirtschaft Köln e.V.
April 2018
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