Guide
Becoming a freelancer in hospitality
Step by step from the first idea to the first assignment: registering a trade, tax office, small business rule, insurance and invoices. Also for you if you have just turned 18. Note: this is about German rules.
- From when
- from 18
- also alongside school or university
- Start-up cost
- from approx. €15
- for registering a trade
- VAT
- none
- as a small business up to €25,000 turnover
- Time needed
- one afternoon
- trade and tax office online
Why
What self-employment gives you
- Your price. You set your hourly rate yourself. Experienced hired chefs and bartenders often charge well above minimum wage, but you also pay taxes, insurance and pension provision out of it.
- Your time. You only take the assignments that suit you and say no when you can't.
- Many businesses. Ski hut in winter, weddings in summer, catering in between. You gain experience and contacts.
- Little paperwork. As a small business you write invoices without VAT and, since 2024, usually no longer have to file an annual VAT return.
Starting at 18
From 18 you can register a trade without your parents' consent. You can run it on the side, alongside school, training or university. If you are still at school or university, your profit often stays below the basic tax allowance, so you pay no income tax on it.
If you are employed, let your employer know: a side business is usually allowed but must not compete with them. If you receive BAföG, Bürgergeld or an orphan's pension, your income counts towards it.
Step by step
How to become a freelancer
- 1
Check whether your work suits self-employment
You are self-employed if you work freely: your own price, several clients, you can turn assignments down and decide yourself how to do the work. Hired chef, events, catering and bar work fit well. A normal restaurant shift to a roster, on the other hand, is almost always employment.
- 2
Register a trade
At your town's trade office (Gewerbeamt), usually online. Depending on the town it costs about €15 to €65. As your activity, for example “Mietkoch” (hired chef) or “service for hospitality and events”. You can do this on the side too, alongside school, training, university or a job.
- 3
Register with the tax office
Within one month you fill in the “Fragebogen zur steuerlichen Erfassung” (tax registration questionnaire) via ELSTER (elster.de). There you tick the small business rule (Kleinunternehmerregelung) and receive your tax number.
- 4
Sort out health insurance
Ask your health insurer whether you can stay covered by family insurance. That works as long as self-employment is not your main occupation and your profit stays below the income limit. Otherwise you insure yourself voluntarily.
- 5
Health certificate and insurance
Anyone handling food needs the instruction under § 43 of the Infection Protection Act from the health office. Business liability insurance often costs less than €100 a year and protects you if something gets broken.
- 6
Create an invoice template
Your name and address and the business's, tax number, invoice number, date, service and period, amount. As a small business without VAT, with the sentence “Gemäß § 19 UStG wird keine Umsatzsteuer berechnet.” (No VAT charged under § 19 UStG.)
- 7
Create a profile on Jobtresen
Free, with your hourly rate, radius and whether you can work at short notice. Upload your trade licence, health certificate and insurance so businesses can see straight away that everything is in order.
Taxes
Small business rule and tax advantages
Small business rule (§ 19 UStG). If your turnover was no more than €25,000 in the previous year and stays below €100,000 in the current year, you do not charge VAT. In the first year the limit is €25,000. This keeps your price simple for the business and saves you the advance VAT returns.
Basic tax allowance. You pay no income tax on the first €12,348 of taxable income in 2026. You deduct work expenses first, such as knives, clothing, travel or insurance.
Trade tax. Sole traders have an allowance of €24,500 profit a year. Below that, no trade tax is due. Membership of the chamber of commerce (IHK) is compulsory but free of charge up to €5,200 profit.
Downside: As a small business you cannot reclaim the VAT on your purchases. If you buy a lot of equipment, it is worth talking to the tax office or a tax adviser.
Example, for guidance only
Pupil, 18, works events at weekends
- Income per year
- €9,000
- Expenses (travel, clothing, insurance)
- − €1,200
- Profit
- €7,800
- VAT
- €0 (small business)
- Income tax
- €0 (under €12,348)
- Trade tax
- €0 (under €24,500)
Applies if she has no other income. With profit from a trade she still has to file an income tax return.
To be honest
What to watch out for
- Bogus self-employment. If you work at the business to a roster and instructions like the employees, you are usually employed, whatever the invoice says. Then the business has to register you and pay contributions retroactively. Customs checks hospitality particularly often.
- One client is not enough. If you essentially work only for one business in the long run and have no employees of your own, you may be required to pay pension insurance (§ 2 sentence 1 no. 9 SGB VI).
- No safety net. No paid holiday, no pay when sick; you arrange your own provision. Put part of every invoice aside.
- Tax return. With a registered trade you file an income tax return every year with a simple profit statement (Einnahmen-Überschuss-Rechnung).
General information, not tax or legal advice. As of October 2026. Figures: § 19 UStG, § 32a EStG, § 11 GewStG, § 3 IHKG. If you have questions, your tax office, a tax adviser or the start-up advice service of your IHK can help.
Questions
Frequently asked questions
Can I register a trade at 18?
Yes. From 18 you have full legal capacity and can register a trade without your parents' consent, even alongside school, training or university.
Am I automatically tax-free as a small business?
No. The small business rule only concerns VAT. You pay income tax if your taxable income is above the basic allowance (2026: €12,348).
What happens if my turnover exceeds €25,000?
In the current year you remain a small business as long as you stay below €100,000. From the next year you then charge VAT. In your first year the rule ends immediately once you exceed €25,000.
Am I a freelancer (Freiberufler) or a trader (Gewerbetreibender)?
Chefs, service staff and bartenders are usually traders and need to register a trade. Only certain professions count as freelance (freiberuflich), such as teaching activities like cookery classes.
Does Jobtresen cost me anything?
No. It is free for freelancers, and we take no commission from your fee.
Trade registered? Let's go.
Enter what you do, what you charge and when you are available. Businesses near you are looking for exactly you, often at short notice.