Cross-Border Tax Advice for Freelancers & Self-Employed Expats in Germany

TWO.TAX is the crossborder taxation specialist brand of TwoTax Group. Its international team coordinates German and foreign tax returns, income reporting and double-taxation treaty analysis in English. Clients are served remotely throughout Germany. For professional and legal details see the Legal Notice.

For a coordinated review, contact the team with your countries, tax years, income sources and any filing deadline.

Freelancer essentials in Germany

• Freiberufler vs Gewerbe classification — it decides trade tax (Gewerbesteuer) and registration duties
• Registration with the Finanzamt, VAT-ID and Kleinunternehmer eligibility (since 2025: previous-year turnover not exceeding €25,000 and current-year turnover not exceeding €100,000, subject to the applicable rules)
• Quarterly VAT returns (UStVA), income tax prepayments (Vorauszahlungen), EÜR annual profit statement
• Foreign clients: reverse-charge invoicing, US clients and W-8BEN / W-8BEN-E, avoiding double social-security with Totalization certificates
• Visa holders: profit statements for visa renewal (visa profit proof)