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Freelance Permit
Freelancers can apply for a freelance visa/residence permit under § 21 (5) of the Residence Act (Aufenthaltsgesetz – AufenthG). Germany draws a sharp distinction between freelancing and self-employment, and the two are treated separately for both immigration and tax purposes.
Freelance Work vs. Self-Employment
Freelancer (Freiberufler): Freelancers typically work in a profession that does not require trade registration (Gewerbe). Common examples include writers, translators, designers, architects, software developers, consultants, lawyers, and similar intellectual or creative professions.
Self-employed or trader (Gewerbetreibender): You are self-employed in a trade or commercial activity that requires trade registration (Handwerk or Gewerbe).
Requirements for Freelance Work on § 21 (5) AufenthG
- A credible business plan showing the types of clients and projects you will pursue
- Evidence of demand for your services (letters of intent, pre-signed contracts, testimonials, or portfolio work)
- Initial capital
- Registration as a freelancer (Freiberufler) with the tax office
- Health and long-term care insurance
- Proof of accommodation
Demonstrating Demand for Your Services
- Signed contracts or letters of intent from prospective clients
- A portfolio of previous work
- Letters of recommendation from past clients or colleagues
- Evidence of established professional reputation
Taxation of Freelance Income in Germany
Freelancers in Germany are subject to income tax (Einkommensteuer) on their earnings. Value-added tax (VAT/Umsatzsteuer) is normally required once your annual turnover exceeds a certain amount.
Frequently Asked Questions
Can I freelance part-time on a different permit? Some permits allow limited freelance work. If freelancing is your primary activity, you should be on a § 21 (5) AufenthG permit.
How long does it take to get a freelance visa? Processing times vary greatly depending on your place of residence. It pays to start preparing the application process as soon as possible.
Can I transition from freelancing to employment? You can transition to an employment-based permit without leaving Germany as long as you meet the requirements for the employment-based residence permit.
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Last reviewed: August 2026 — RAin Fiona Macdonald