Freelance and self-employed

§ 21 AufenthG: freelancers, artists, founders; visa from Singapore, taxes and KSK in outline.

The law distinguishes freelance (liberal professions) from trade/business. Apply at the embassy (embassy: self-employment); the Berlin authority is involved, which takes time.

The residence permit (§ 21 AufenthG)

• Business (§ 21 (1)): economic interest or regional need, positive effects on the economy, secured financing.
• Freelance (§ 21 (5)): may be granted without the conditions of (1); any licence to practise must be granted or promised.
• After a German degree (§ 21 (2a)): should be granted if the activity relates to the studies.
• Age over 45: adequate pension provision (§ 21 (3)). Duration up to 3 years; settlement after 3 years possible (§ 21 (4)).

Source: § 21 AufenthG.

Who counts as a freelancer

Liberal professions in § 18 EStG (for example artists, writers, translators, journalists, architects). The tax office decides. Whether software development, design or coaching count as freelance depends on the case. We found no official Berlin document list; commonly asked are a business plan or portfolio, client letters of intent, a financial plan, health insurance and pension provision.

Taxes and artists

• Register with the tax office (Finanzamt) via ELSTER. VAT small-business limits not verified here. Singapore side: Taxes and CPF.
• Self-employed artists and publicists can join the Künstlersozialkasse (KSK), which pays about half of the social contributions. Eligibility details not checked here.