Other information technology and computer service activities (62.09.0.00)

This service 'Other information technology and computer service activities' is coverd by the EU Service Directive.

This service includes:

  • Other information technology services not elsewhere classified in the field of information technology and computer technology, e.g.:
    • Data recovery after a system crash (abnormal system end)
    • Installation (set-up) of workstation computers
    • Software installation

This service does not include:

  • Installation of mainframes and similar computers (see 33.20.0)
  • Programming activities (see 62.01.1 and 62.01.9)
  • Consulting services in the field of information technology (see 62.02.0)
  • Operation of data processing facilities for others (see 62.03.0)
  • Data processing and hosting (see 63.11.0)

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.

  • Domainvergabe (Vergabe von Internetadressen)
  • Fehlersuche und -beseitigung (Computersoftware)
  • Installation von EDV-Anlagen (Einrichten von Arbeitsplatzrechnern)
  • Online-Recherchen (Websearch portal services)
  • Softwareinstallation in Verbindung mit Softwareberatung

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