Germany Freelance Visa: Self-Employment Guide

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1. 14 July 2026 · corrected by Emir Baycan

   Corrected the Kleinunternehmerregelung (small business VAT exemption) thresholds, income tax brackets, the minimum pension contribution, the Ruerup-Rente pension cap, and the statutory health insurance (GKV) contribution range. The GKV range was further refined in the paired FAQ data during a later consistency audit.

   Before

   Following a January 2025 reform, if your prior-year revenue was below EUR 22,000 and your current-year revenue is not expected to exceed EUR 50,000, you can opt for the small business exemption. Freelance income is taxed at progressive rates ranging from 0% to 45%, with the 42% bracket starting at EUR 62,810.

   After

   Following a January 2025 reform, if your prior-year revenue was below EUR 25,000 and your current-year revenue is not expected to exceed EUR 100,000 (a hard cliff, not just a prospective estimate), you can opt for the small business exemption. Freelance income is taxed at progressive rates ranging from 0% (for income up to EUR 12,348 in 2026) to 45% (for income above EUR 277,826), with the 42% bracket starting at EUR 69,878.

   Why: The Kleinunternehmerregelung thresholds and the income tax bracket figures were stale amounts rather than the current 2026 thresholds and brackets.

   View the full record →

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