Web-page design and programming (62.01.1.00)
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.