Liberal professional (Freiberufler) vs Sole trader (commercial) — tax comparison 2026
Compare the tax burden of the two legal forms with your own numbers, using each calculator below.
| Liberal professional (Freiberufler) | Sole trader (commercial) | |
|---|---|---|
| Description | Progressive income tax, EXEMPT from Gewerbesteuer. | Income tax + Gewerbesteuer (€24,500 allowance, net of credit). |
Official sources
- Bundeszentralamt für Steuern — Corporate & personal income tax