Freelancer (Austria)

This article explains the form of self-employment, the professions with their own professional rights see Freier Beruf (Austria) .

In Austrian tax and insurance law, freelancers or freelance activities are defined as certain self-employed professionals (or activities) that are not subject to a trade license . It is an extension of the term commercial freelancer to include workers who do not work in a factory-oriented manner, such as service occupations .

Basics

Examples of freelancers include:

• Supervisory board members
• Managing partner of a GmbH (without membership of the Chamber of Commerce)
• Journalists , colporteurs
• Interpreter
• Independent teacher
• Veterinarians , dentists (dentists)
• Nurses , midwives
• Notaries and lawyers
• Chartered accountant
• tax consultant
• expert
• Artists
• Self-employed programmer or web designer

The freelancers are among the traders . Technical definition is:

"People who earn income from commercial operations or income from self-employed work as a result of a business activity belong to commercial health, pension and accident insurance , unless they are already compulsorily insured due to this activity ."

Freelancers are either  compulsorily insured under the Commercial Social Insurance Act  (GSVG) or under the Freelance Self-Employed Act (FSVG).

The term does not include the specially named liberal professions in the public interest, which are regulated by their own professional laws and have their own chambers and social security institutions (such as doctors, civil engineers), but dentists and veterinarians, notaries, lawyers and accountants fall into both groups . The term also does not include free trade , which includes commercial employment for which no certificate is required (such as commercial trade).

See also

• New independence

Individual evidence

1. ↑ ^{a b} What types of self-employment are there? help.gv.at.
2. ↑ ^{a b} Freelancer ( Memento of the original from February 18, 2015 in the Internet Archive ) Info: The  archive link was inserted automatically and has not yet been checked. Please check the original and archive link according to the instructions and then remove this notice. , Social Insurance Institution of the Commercial Economy, esv-sva.sozvers.at, accessed February 18, 2012.
3. ↑ ^{a b} Liberal professions in Austria - Freelancers and independent trades incl. List , selfstaendig-machen.at, accessed February 17, 2015.