Der Weg zum Finanzamt

[neilyb]

Danke!

[mwagner159]

My sales are low (100€ ish per month) so Mwst would not be necesssry unless I one day only work freelance?

Well, if your sales (not profit) are less than 17500 Euro/year you can opt to use the "Kleinunternehmerregelung". If you have higher sales than that threshold, VAT becomes mandatory.

[neilyb]

My sales are low (100€ ish per month) so Mwst would not be necesssry unless I one day only work freelance?

Well, if your sales (not profit) are less than 17500 Euro/year you can opt to use the "Kleinunternehmerregelung". If you have higher sales than that threshold, VAT becomes mandatory.

So basically no Gewerbe and no MwSt problems. Easy....

[mwagner159]

So basically no Gewerbe and no MwSt problems. Easy....

There is a judicial distinction between "freie Berufe" and "Gewerbe". I know that the occupation as a "Publizist" or "Journalist" ist a "freier Beruf". On the other hand registering for a "Gewerbeschein" isn't that much hassle either. It cost me 30 Euros at my local "Gewerbeamt". They will also notify the "Finanzamt" with you should you create a "Gewerbe". The "Finanzamt" will then send you a form and you need to make an estimate on how much turnover and profit you will make.

[neilyb]

But with the "Freie Berufe" I just send my tax info at the end of the year, no forecast of profit?

Thanks so far, it cleared some things up for me

[Koljaiczek]

Selling images through a 3rd party (stock site) I do not need a Gewerbeschein?

No, you don't need a "Gewerbeschein" if you solely sell images through stock agencies. As soon as you sell prints, do wedding photography or offer your service like traditional photographers, you might need to register a "Gewerbe".

I need therefore to register as a freelancer? Is this still correct for me, a full time employee? I need to notify my employer and also Finanzamt... by registering with a "formular"? Would I need or recieve another Stuernummer on top of what I have?

You have to send/bring the "Formular zur steuerlichen Erfassung" https://www.formulare-bfinv.de/ffw/form/display.do?%24context=A82A759FCC692D331394 to the responsible Finanzamt. You have to make some specifications on your regular occupation. As far as I know, you will reveice a separate "Steuernummer".

My sales are low (100€ ish per month) so Mwst would not be necesssry unless I one day only work freelance?

See post of mwagner159

This is why I was scared to ask, so many options

I'm german and I'm also scared But i don't believe you will get jailed with an unannounced income of 100 €.

What profession to place on the form, Fotograf is "geschuzt" in Germany or not?

"Fotograf" is no longer protected as job title since 2004 (i think).


I'm about to take the same step as you and register myself at the Finanzamt this or next week. When it's done, maybe I can help you more preciscley. (yet I'm no tax advisor nor can I replace one sorry for any mistakes, my english is not the best)

[neilyb]

Selling images through a 3rd party (stock site) I do not need a Gewerbeschein?

No, you don't need a "Gewerbeschein" if you solely sell images through stock agencies. As soon as you sell prints, do wedding photography or offer your service like traditional photographers, you might need to register a "Gewerbe".

I need therefore to register as a freelancer? Is this still correct for me, a full time employee? I need to notify my employer and also Finanzamt... by registering with a "formular"? Would I need or recieve another Stuernummer on top of what I have?

You have to send/bring the "Formular zur steuerlichen Erfassung" https://www.formulare-bfinv.de/ffw/form/display.do?%24context=A82A759FCC692D331394 to the responsible Finanzamt. You have to make some specifications on your regular occupation. As far as I know, you will reveice a separate "Steuernummer".

My sales are low (100€ ish per month) so Mwst would not be necesssry unless I one day only work freelance?

See post of mwagner159

This is why I was scared to ask, so many options

I'm german and I'm also scared But i don't believe you will get jailed with an unannounced income of 100 €.

What profession to place on the form, Fotograf is "geschuzt" in Germany or not?

"Fotograf" is no longer protected as job title since 2004 (i think).


I'm about to take the same step as you and register myself at the Finanzamt this or next week. When it's done, maybe I can help you more preciscley. (yet I'm no tax advisor nor can I replace one sorry for any mistakes, my english is not the best)

No problem all help is appreciated. I am on holiday next week anyway so will not do this until later Your English is better than my Deutsch

[mwagner159]

'm german and I'm also scared But i don't believe you will get jailed with an unannounced income of 100 €.

As far as income tax (Einkommenssteuer) is concerned, you can earn up to 8354 Euro in 2014 without paying income tax. One thing I would be more concerned about as a full-time stock photographers is the issue of "Krankenkasse" (health insurance).

[neilyb]

For now I am full time eployed, so Krankenkasse is covered.

[eugen_z]

Hallo Experten!
in diesem Beitrag wurden schon ausgezeichnete Erklärungen gegeben und ich bin schon um Einiges schlauer. Demnächst steht auch bei mir der Gang zum Finanzamt an für meine freiberufliche Tätigkeit (Kleinunternehmerregegelung) als Fotograf.
In diesem Zusammenhang hätte ich noch 4 Fragen und würde mich über Tipps (also keine verbindlichen Auskünfte-ist ja klar) freuen:

1. Kann ich im Rahmen der Steuererklärung in der EÜR auch die Kosten für das Arbeitszimmer angeben?

2. Kann ich dort auch Anschaffungen für meine Tätigkeit angeben (GWGs zu 100% im 1. Jahr; alle anderen linear abschreiben)?

3. Kann ich dort auch Ausgaben für den Eigenbedarf/die freiberufliche Tätigkeit, wie z.B. Büro- und Verbrauchsmaterial, Fachliteratur, angeben?

Alle drei Punkte verringern ja die Steuerlast.

4. Ich hatte schon mal ein Gewerbe (PC & Telekommunikation). Auch mit Kleinunternehmerregegelung. Das Finanzamt hatte meine Tätigkeit damals vorläufig als "Liebhaberei" eingestuft. Es kam aber zu keinerlei Prüfung oder Nachfragen. Das mit der "Liebhaberei" kommt, glaube ich, wenn man keine Gewinne erzielt; bzw. die Einnahmen kleiner sind als die Ausgaben. Vor 10 Jahren habe ich das Gewerbe wieder abgemeldet. Hat sich nicht rentiert.
Besteht bei einer freiberuflichen Tätigkeit als Fotograf auch diese "Gefahr"? Oder könnte sein, dass man deswegen Probleme mit dem Finanzamt bekommt, wenn die Umsätze recht überschaubar bleiben und deswegen die Ausgaben die Einnahmen übersteigen?

Herzlichen Dank für Eure Tipps im Voraus!