Self-employment is the state of working for oneself rather than an employer. Generally, tax authorities will view a person as self-employed if the person chooses to be recognised as such, or is generating income such that the person is required to file a tax return under legislation in the relevant jurisdiction. In the real world, the critical issue for the taxing authorities is not that the person is trading but is whether the person is profitable and hence potentially taxable.
AIlon has analyzed 10685 people from Germany who have a very high affinity to Selbständigkeit (beruflich) and compared the mean values with a representative sample of the population.
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