Basic but useful information about Taxes in Germany

What you should know about taxes as a self-employed cleaner

Please note that this is a noncommittal compilation of information by MySkills Academy, this isn’t complete, but pretends to give an overview about taxes, this is not intended as a tax (or other) consultancy service.

Value added Taxes:

Many self-employed cleaners are “Kleinunternehmer” (small businessmen)! Kleinunternehmer are exempted from the Umsatzsteuer (§ 19 UStG). What is considered as small business? If the turnover, including the applied taxes, in the last legal year was below 17 500 Euro and will presumably not surpass 50 000 Euro in the current legal year, you are considered as small business.

Income tax:

At a taxable income of below 8 820 Euro, self-employed cleaners normally do not have to pay income tax (§ 32a EStG). If you earn more than that you can calculate your payable income tax here: Einkommenssteuerrechner des Bundesministeriums der Finanzen.

Business tax:

Up to a business revenue of 24 500 Euro self-employed cleaners can be exempted from the business tax (§ 11 GewStG).