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 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.