Ask a tax advisor on the topic of Other questions to tax advisors

Insurance broker

February 10, 2010 | 15,00 EUR | answered by Dipl.BW/SB Ulrich Stiller

Can an insurance broker register as a freelancer or do they have to register as a business?

Dipl.BW/SB Ulrich Stiller

Dear inquirer,

Thank you for your inquiry, which I would like to answer based on your information and in the context of your activities in a preliminary consultation as follows:

The commercial brokerage of insurance policies constitutes a commercial operation. Therefore, you generate income from a commercial operation through the brokerage of insurance policies according to § 15 of the Income Tax Act and are not self-employed within the meaning of § 18 of the Income Tax Act. If you are essentially working for only one client, this may lead to false self-employment or an employment-like relationship. Both scenarios trigger (partial) social security obligations.

I hope I was able to assist you in the context of your activities.

Best regards,

Ulrich Stiller
Tax consultant