Key points at a glance
- Answer the core question “freelance or trade?” on your website, in general and easy-to-follow terms: in Germany with § 18 EStG and trade tax, in Austria with § 22 EStG, the Trade Regulation Act and the SVS.
- Explain the topics freelancers really care about: cash-basis accounts (EÜR), VAT and the small-business scheme, status determination (DE), Neue Selbständige and the Basispauschalierung (AT), each with a date.
- Instead of one “freelancers” page for everyone: industry pages for the two or three professions you really look after, such as doctors, creatives or IT freelancers.
- Make costs and process visible: fee model, documents, what happens in the first year. “Steuerberater Freiberufler Kosten” (tax adviser freelancer costs) is a frequent search.
- In a big city you win with target group plus place in titles, Google profile and copy, not with one location page per district.
This post is general information, not legal or tax advice for your individual case. Laws, professional guidelines and chamber fees change: check the details with your chamber, the relevant authority or your professional association before you make a decision.
How freelancers search for a tax adviser
Freelancers search differently from trade businesses or limited companies. They usually have no accounts department, often no staff and little time for taxes. They want to know whether a firm looks after people like them, what it costs and whether working together is digital. Their searches tell you which pages you need.
| Search | What is behind it | Matching page |
|---|---|---|
| steuerberater freiberufler, steuerberater für selbstständige | General search for a firm that looks after the self-employed | Target-group page “Freelancers and the self-employed” |
| steuerberater freiberufler oder gewerbetreibender | Uncertainty about their own classification, often just before or after starting out | Explainer page “Freelance or trade?” pointing to the initial meeting |
| steuerberater freiberufler kosten | Comparing before calling | Page on fees and process |
| steuerberater für ärzte, steuerberater für it freelancer | Looking for industry experience | Industry page per profession |
| steuerberater freiberufler hamburg, steuerberater selbstständige wien | Local search with intent to decide | Home page, contact page and Google profile with target group and place |
Pay attention to the words used in both countries. In Germany, “Freiberufler” (freelance professional) is a tax term with clear consequences. In Austria, people search more for “Steuerberater für Selbständige”, “Neue Selbständige” (new self-employed), “SVS” (the social insurance for the self-employed) or “Pauschalierung” (flat-rate scheme), and the people you work for are usually called Klient:innen. A firm in Graz that only writes about “Freiberufler” and “Gewerbesteuer” misses its readers. How to build the basic structure of a tax firm's website is covered in The website for your tax advisory firm; this guide is about the extra content a firm focusing on freelancers needs.
The core question: freelance or trade?
No question comes up more often among the newly self-employed, and none is better suited as content for your website. A clear explainer page reaches exactly the people who need a tax adviser right now. It stays general: classifying an individual case is advice and belongs in the meeting.
In Germany: § 18 EStG and trade tax
Under § 18(1) no. 1 EStG (Income Tax Act), freelance work means independent scientific, artistic, literary, teaching or educational activity and the work of the so-called catalogue professions: among others doctors, dentists, non-medical practitioners (Heilpraktiker), physiotherapists, lawyers, tax advisers, engineers, architects, journalists, interpreters and translators, plus “similar professions”. Freelancers pay no trade tax (Gewerbesteuer), do not register a trade, are not compulsory members of the chamber of commerce (IHK) and usually determine their profit with a cash-basis income statement (EÜR, § 4(3) EStG), however high the profit.
It gets interesting with the borderline cases, and those are exactly what readers search for: IT freelancers, consultants, coaches, designers, influencers. Whether software development is “similar” to an engineering profession depends on training and activity and is often disputed. In partnerships, a commercial side activity can make the whole partnership commercial (§ 15(3) no. 1 EStG). Name such pitfalls as examples without deciding across the board, and explain what applies to a trade: for individuals and partnerships, trade income up to 24,500 euros is exempt from trade tax (§ 11(1) GewStG).
In Austria: § 22 EStG, Trade Regulation Act and SVS
Austria has no trade tax. The question “freelance or trade” still matters, only with different consequences. For income tax, the EStG distinguishes income from independent work (§ 22 EStG, for example scientific, artistic, literary and teaching activity, doctors, Ziviltechniker:innen (chartered engineers), Wirtschaftstreuhänder:innen (public accountants and tax advisers)) and income from a trade or business (§ 23 EStG). In practice, two other questions matter more to many clients: do I need a trade licence under the Gewerbeordnung (Trade Regulation Act), and with it membership of the Austrian Economic Chamber (WKO)? And am I insured with the SVS as a trader or as one of the Neue Selbständige?
| Topic | Germany | Austria |
|---|---|---|
| Legal basis | § 18 EStG (freelance) or § 15 EStG (trade) | § 22 EStG (independent work) or § 23 EStG (trade or business), Gewerbeordnung |
| Trade tax | Only for a trade, allowance of 24,500 euros | Does not exist; municipal tax (Kommunalsteuer) is due only for employees |
| Registration | Freelancers: tax registration questionnaire at the tax office; trade: also trade registration | Trade: trade registration and WKO membership; Neue Selbständige: notify tax office and SVS |
| Profit determination | Freelancers: EÜR; trade: balance sheet as a merchant under the HGB or above the thresholds of § 141 AO | Cash-basis accounts (Einnahmen-Ausgaben-Rechnung) or flat-rate scheme; balance sheet only once accounting is required under the UGB |
| Social insurance | Mostly voluntary or private; compulsory e.g. through professional pension schemes, the Künstlersozialkasse or in case of bogus self-employment | Compulsory insurance with the SVS, for Neue Selbständige once income exceeds the insurance threshold |
Bogus self-employment, status determination and SVS
For many freelancers, the second big worry is not the tax office but social insurance. People search for this online too, and here as well a firm convinces by taking the question seriously and referring on at the right point.
In Germany, IT freelancers, consultants and care workers in particular fear Scheinselbstständigkeit (bogus self-employment): if someone works like an employee for a single client, back payments of social security contributions loom. Clarity comes from the status determination procedure at the clearing office of the Deutsche Rentenversicherung (§ 7a SGB IV). On your website, explain what it is about, which criteria are checked and when an application makes sense. The social security assessment itself is not tax advice in the narrow sense; say honestly where you work with specialist lawyers for employment or social law.
In Austria, the SVS is the central topic. Anyone working independently without a trade licence, for example as a lecturer, psychotherapist or graphic designer, is compulsorily insured as one of the Neue Selbständige once their income exceeds the insurance threshold; in 2026 it is 6,613.20 euros a year. People dread the back payments after the income tax assessment, because the provisional contributions start out low. A section “SVS back payment: why it comes and how to prepare” answers one of the most common questions in the first year. For the line between employment contract and self-employment, the Sozialversicherungs-Zuordnungsgesetz (Social Insurance Allocation Act) provides a check of the insurance allocation.
Explaining cash-basis accounts, the small-business scheme and flat rates
Freelancers want to know how much effort taxes take. That is why profit determination and VAT belong on the target-group page, briefly and with examples. In Germany that means the EÜR with the Anlage EÜR (EÜR form) to the income tax return. In Austria it means the Einnahmen-Ausgaben-Rechnung (cash-basis accounts) and, especially interesting for many small self-employed people, the flat-rate scheme (Pauschalierung).
| Rule | What it means | Values |
|---|---|---|
| Basispauschalierung (§ 17(1) EStG) | Business expenses as a flat percentage of turnover, plus social insurance contributions on top | 2025: 13.5 %, turnover limit 320,000 euros; from 2026: 15 %, turnover limit 420,000 euros; 6 % for certain activities such as consulting, lecturing, literary or teaching work |
| Kleinunternehmerpauschalierung (§ 17(3a) EStG) | Flat-rate profit determination for small businesses | 45 % of receipts as expenses, 20 % for service businesses |
| Small-business scheme for VAT | No VAT on invoices, but no input VAT deduction | Since 2025 up to 55,000 euros gross turnover a year |
In Germany, the small-business scheme of § 19 UStG has applied since 2025 if turnover did not exceed 25,000 euros in the previous year and does not exceed 100,000 euros in the current year. For doctors and other health professions, the real topic is the VAT exemption for medical treatment instead (§ 4 no. 14 UStG in Germany, § 6(1) no. 19 UStG in Austria), for example for expert opinions or aesthetic treatments. Such distinctions are ideal content for an industry page.
For the website: explain the options and their consequences, but do not calculate individual cases. A sentence like “We work out whether the flat-rate scheme pays off for you with your figures in the initial meeting” links the content to the next step. If you answer these questions already in the start-up phase, you will find ideas in Tax advice for founders: the website.
Industry pages: tax advice for doctors, creatives and IT freelancers
“Steuerberater für Ärzte” (for doctors), “Steuerberater für Künstler” (for artists), “Steuerberater IT Freelancer”: Google's autocomplete shows that many people do not search for freelancers in general but for their profession. One page per professional group answers these searches far better than a list on the services page. The difference from Practice areas on the firm website: there it is one page per service, here one page per target group.
| Industry page | Typical topics | Terms in both countries |
|---|---|---|
| Doctors and dentists | Setting up or taking over a practice, VAT on medical treatment, statutory and private fees, practice financing, Wahlärzt:innen (non-contracted doctors, AT) | Praxis, Ordination (AT), Kassenarztsitz (DE), Kassenvertrag (AT) |
| Therapists and health professions | Freelance status, VAT exemption, small-business scheme, flat-rate scheme | Heilpraktiker:in (DE), psychotherapist, physiotherapist |
| Creatives, artists, journalists | Artistic or commercial, rights of use, fluctuating income, social insurance | Künstlersozialkasse (DE), Künstler-Sozialversicherungsfonds (AT) |
| IT freelancers and consultants | Freelance or trade, bogus self-employment, foreign clients and reverse charge, car and home office | Statusfeststellung (DE), Neue Selbständige or trade (AT) |

What belongs on an industry page
- A heading with profession and place: “Steuerberatung für Ärzt:innen in Köln” (tax advice for doctors in Cologne)
- The three to five questions this group really asks, with short general answers
- What you take on: ongoing bookkeeping, EÜR, tax returns, support with setting up or taking over a practice
- Verifiable experience: number of clients in this group, training, specialist adviser titles, without client names
- A contact person with photo and a clear path to the initial meeting
- Links to matching articles and to the explainer page “Freelance or trade?”
Choose two or three groups you actually look after. An industry page without real experience behind it feels thin and is tricky under professional law: in Germany you may only call yourself a “specialist” if you can prove the relevant knowledge (§ 9(3) BOStB), and additional titles such as “Fachberater für Sanierung und Insolvenzverwaltung (DStV e.V.)” (specialist adviser for restructuring and insolvency administration) stand apart from the professional title. How to decide which groups to feature is covered in Niche instead of general store: positioning for firms. The limits of advertising are summarised in Advertising for tax advisers in Germany and in Austria.
Costs and process: what freelancers want to know before calling
“Steuerberater Freiberufler Kosten” is one of the most frequent searches in this target group. Many freelancers have a tight budget and fear a bill they cannot estimate. An honest fees page filters out unsuitable enquiries and reassures suitable clients.
- Germany: Fees follow the StBVV (Tax Advisers' Fee Regulation), for the EÜR for example § 25 StBVV. Many firms agree monthly or annual flat fees with freelancers; different fees need an agreement in text form. Say what the price depends on: number of receipts, VAT, schedules to the income tax return.
- Austria: Fees are agreed freely. A flat-fee package for people using the flat-rate scheme or for Neue Selbständige with cash-basis accounts is easy to understand and easy to compare. State clearly whether prices are gross or net.
Initial meeting
Activity, classification as freelance or trade, expected turnover, wishes for working together.
Collecting documents
Last tax assessments, access to FinanzOnline or ELSTER, SVS details (AT), contracts with major clients, receipts for the current year.
Ongoing support
Receipts via app or portal, VAT returns, prepayments in view, reminders before deadlines.
Year-end
EÜR or flat-rate scheme, income tax and VAT returns, planning prepayments and reserves for the next year.
Freelancers often arrive with a shoebox full of receipts or a half-finished spreadsheet. A downloadable document list takes away the fear of the first meeting. With the free document checklist for clients you can create such a list in a few minutes. People who were with another firm before often search for how to switch too; Switching tax adviser: what clients want to know fits that search.
Being found in a big city
Freelancers work in big cities more often than average, and competition among firms there is fierce. In Hamburg, Berlin, Munich, Cologne or Vienna, Google's autocomplete shows variants such as “Steuerberater Freiberufler Hamburg” or “Steuerberater für Selbständige Wien”. You rarely beat large firms with the place alone, but often with the combination of target group and place.
- Page title: target group and place first, firm name last: “Steuerberatung für Freiberufler:innen in Hamburg | Kanzlei Krüger”.
- Google Business Profile: a fitting category, services for freelancers and industries, photos from the office, reviews from clients in the target group.
- Districts, not district pages: name your catchment area in the text (“from Ehrenfeld, Nippes and all of central Cologne”) instead of building ten nearly identical location pages.
- Highlight digital collaboration: many freelancers work location-independently. If you serve clients digitally across Germany or Austria, say so clearly, on one page rather than in every place name.
How to connect your Google profile, catchment area and location details is covered in Local SEO for law and tax firms. The full search strategy of a tax firm, from seasonal searches to AI answers, is in SEO for tax advisers.
See how your freelancer page looks on Google
Test the page title and description for “Steuerberater Freiberufler” plus your city in the free Google preview before you publish them.
“My target group finds me through chambers and associations”
Many firms focusing on freelancers win clients through the medical chamber, professional associations, partnerships with practice consultants or recommendations among colleagues. That stays important. But even someone who gets a recommendation looks at the website first. If all they find is “We serve businesses in every industry”, it does not match what their colleague told them. An industry page confirms the recommendation and turns a name into an appointment.
On top of that, associations and chambers reach only part of the target group. IT freelancers, creatives and coaches are rarely organised in chambers and search almost exclusively online. And talks given at associations can easily be reused as articles on the website, as described in Articles on the firm website.
Common mistakes on websites for freelancers
How to get it right
- An explainer page “Freelance or trade?” with examples and a date
- Industry pages for the two or three groups you really look after
- Your own country's terms: SVS and Pauschalierung in Austria, EÜR and Statusfeststellung in Germany
- Openly explaining the fee model and the first year's process
- Updating figures such as insurance thresholds and turnover limits every year
Better avoid
- One “freelancers” page that covers every profession from doctor to influencer in a single sentence
- “No trade tax guaranteed” or “avoid SVS back payments” as promises
- Industry pages without verifiable experience or with “specialist” without proof
- Thresholds and flat rates from three years ago
- Client names or recognisable practices as references without written release from confidentiality
Sources
- § 18 EStG: income from independent work (Germany)
- § 11 GewStG: base rate and allowance
- § 7a SGB IV: status determination procedure
- § 19 UStG: small businesses (Germany)
- § 22 EStG 1988: independent work (Austria), RIS
- § 17 EStG 1988: average rates (flat-rate schemes), RIS
- USP: Basispauschalierung, higher limits from 2025 and 2026
- SVS: small businesses and insurance threshold
- Professional Code of the Federal Chamber of Tax Advisers (BOStB) with FBO, last amended on 22.09.2026



