Starting in the 2017 tax year, freelancers and self-employed people will have to send their respective documentation in electronic form - this is possible now with our new tool.
Freelancers who work in the areas of science, art, writing or education.
Examples of this are architecture, legal occupations and tax consulting occupations like lawyers and notary publics, photographers, journalists, translators and authors.
All self-employed people that do not do freelance work in these areas or similar occupations are considered business(wo)men. Compared to freelance self-employed people, business people have to pay so-called trade tax.
Additional information can be found here.