This service includes the development, adaptation, testing, and the maintenance of software (excl. software for Internet presentations); and the writing of software documentation.
This service includes:
- Design of the structure and contents of, and/or performance of the necessary programming tasks for, the development and Implementation of:
- System software (including updates and patches)
- Software applications (including update and patches)
- Adaptation of software (excl. Internet presentations) to customer requirements, i.e. modification or configuration of existing applications to make them fit for operation in the customer’s system environment
This service does not include:
- Publishing of software packages (see 58.29.0)
- Translation or adaptation of standard software to a certain market, for own account (see 58.29.0)
- Planning and design of computer systems including hardware, software, and communication technology, also in cases where the provision of the software constitutes an integral part of these services (see 62.02.0)
Source: Statistisches Bundesamt
This service requires examination for the activity’s commercial or self-employed (independent) aspect. Clarification of the self-employed (independent) aspect requires a case-by-case audit.
The criteria relevant for the presumption of a self-employed (independent) activity in IT development, programming, or consulting are in particular whether or not the service provider’s professional training/qualification and the service provider’s major occupation are comparable to those of an engineer (= catalogue profession acc. to Article 18 Section 1 No. 1 of the German Income Tax Act [EStG]).
Web designers are normally classified as tradespersons or businesspersons. Recognition as a freelance professional may be possible at best in cases where the activities are comparable to those of a graphic designer. The criteria for recognition include, among else, original creative effort and the achievement of a certain level of artistic creative originality.