Correction: Germany Freelance Visa: Self-Employment Guide
Corrected by Emir Baycan · Full-Stack Developer, Mobile App Builder and Web Platform Founder with expertise in SEO, automation, SaaS, AI visibility, DevOps and scalable digital products
Emir Baycan found something wrong, outdated, or unsupported on this page and proposed a fix. The publisher accepted the correction.
The exact change
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.
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.
Suggested change
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.
Why this is better
The Kleinunternehmerregelung thresholds and the income tax bracket figures were stale amounts rather than the current 2026 thresholds and brackets.
How this record is verified
- The contribution is tied to a real, identified contributor, not an anonymous byline.
- It counts only because the publisher, Corpy, accepted it. Self-claimed work earns nothing.
- It is recorded against a specific page and cannot be bought or edited after the fact.