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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
This article reflects information available at the review date above and may not remain current as rules and practice change. It is general information only, not legal advice, and does not create a lawyer–client relationship. Liability for reliance on its contents is excluded to the extent permitted by law.