🧾 Wegweiser Self-employed people

15 topic pages for self-employed people in Germany and for everyone who advises them. Each page first explains the topic briefly and clearly – and below that in detail, with deadlines, legal bases and figures.

How this page works. At the top you can search all topics by keyword. Each topic page begins with the section In brief in plain language. Below it you will find the most important deadlines, typical mistakes and a collapsible specialist section, “In depth”, with legal bases and figures for advisory work.

As of September 2026. Some legal questions for self-employed people are currently in flux – in particular a possible general mandatory retirement provision, on which no final legislation exists as of September 2026. Where a figure could not be verified beyond doubt from official sources (e.g. individual euro amounts, percentages or the state of the reform), this is expressly noted on the page concerned and collected under Sources and methodology instead of being guessed. The information does not replace legal or tax advice.

Frequently searched

🚀 Start-up grant and entry allowance 🏥 Health insurance for self-employed people 👵 Compulsory pension insurance and planned retirement provision obligation 💶 Taxes and advance payments 🕵️ Recognising and clarifying false self-employment 🧾 Supplementary basic income support for self-employed people 🎨 Artists' Social Insurance Fund (KSK) 🧑‍💼 Advice and contact points for self-employed people

All topic areas

🧭Overview & adviceLegal status, obligations at the start and points of contact for advice and support.2 topics 🚀Start-up & fundingFinancial support when taking the step into self-employment.1 topic 🏥Health and pension insuranceHealth, long-term care and pension insurance as a self-employed person, including the Artists' Social Insurance Fund (Künstlersozialkasse).3 topics 💶Taxes & financesAdvance tax payments, VAT and dealing with late or missing payments.2 topics 🛟Livelihood & familySupplementary basic income support, illness, pregnancy and parental leave as a self-employed person.3 topics 📄Contracts & legal statusLate payment, dunning and distinguishing genuine from false self-employment.2 topics ⚠️Crisis & insolvencyOver-indebtedness, inability to pay and the route to discharge of residual debt.1 topic 🛡️Business protectionLiability, accident insurance and other policies for the business.1 topic

🧭 Overview & advice

Legal status, obligations at the start and points of contact for advice and support.

🧭Overview: rights and obligations as a self-employed personFreelance or trade business, registration with the tax office and status questions: an introduction to the most important basic concepts of self-employment. 🧑‍💼Advice and contact points for self-employed peopleChambers, tax advice, status determination, debt counselling and associations: an orientation on who helps with which question.

🚀 Start-up & funding

Financial support when taking the step into self-employment.

🚀Start-up grant and entry allowanceTwo funding benefits for starting self-employment – depending on whether you come from unemployment benefit I (Arbeitslosengeld I) or from receiving basic income support (Grundsicherungsgeld, until 30 June 2026 Bürgergeld).

🏥 Health and pension insurance

Health, long-term care and pension insurance as a self-employed person, including the Artists' Social Insurance Fund (Künstlersozialkasse).

🏥Health insurance for self-employed peopleSelf-employed as your main occupation means: no automatic compulsory insurance. What that means for your choice between voluntary statutory (GKV) and private (PKV) insurance. 👵Compulsory pension insurance and planned retirement provision obligationSome self-employed people are already subject to compulsory pension insurance today. A general retirement provision obligation for everyone is being discussed – but has not yet been enacted. 🎨Artists' Social Insurance Fund (KSK)For self-employed artists and publicists: halved social insurance contributions via the Künstlersozialkasse – and what clients must report.

💶 Taxes & finances

Advance tax payments, VAT and dealing with late or missing payments.

💶Taxes and advance paymentsIncome tax advance payments, VAT advance returns and trade tax: the recurring tax dates at a glance. 💧Payment default and liquidityIf a customer does not pay, the law limits payment terms and entitles you to default interest. This is how you additionally protect your liquidity.

🛟 Livelihood & family

Supplementary basic income support, illness, pregnancy and parental leave as a self-employed person.

🧾Supplementary basic income support for self-employed peopleIf your profit is not enough to live on, supplementary basic income support (Grundsicherungsgeld, until 30 June 2026 Bürgergeld) can help – with provisional approval because of fluctuating income. 🤒Illness and income replacement for self-employed peopleNo employer keeps paying if you fall ill. What sickness benefit optional tariffs, waiting periods and private cover mean for you. 👶Parental allowance for self-employed peopleAs a self-employed person you are also entitled to parental allowance (Elterngeld) – but the calculation follows its own rules and is often initially only provisional.

📄 Contracts & legal status

Late payment, dunning and distinguishing genuine from false self-employment.

📄Contract law and dunningClear payment terms, legally secure reminders and the court dunning procedure – this is how you enforce outstanding claims. 🕵️Recognising and clarifying false self-employmentNot the contract title but the way you actually work together decides your status. The status determination procedure brings clarity.

⚠️ Crisis & insolvency

Over-indebtedness, inability to pay and the route to discharge of residual debt.

⚠️Insolvency as a self-employed personIn case of over-indebtedness or inability to pay: consumer or standard insolvency, discharge of residual debt and what works differently for sole traders than for limited companies (GmbHs).

🛡️ Business protection

Liability, accident insurance and other policies for the business.

🛡️Business insurance for self-employed peopleProfessional liability, statutory accident insurance and supplementary policies: which cover is compulsory and which can make sense.

For reference

📕Keyword indexAll terms from A to Z, with links to the matching topic pages. 📜Sources and methodWhere the information comes from and what is expressly uncertain. 🏠Other target groupsTo the overview of all Wegweiser portals.

A question about your situation that this page does not answer? Write to us or use the contact form – we will tell you which office is responsible and what to bring. Free of charge, without individual legal advice.