Sideline and taxes
As a rule, the tax office will ask you to pay for your main occupation. Taxes are collected automatically via wage tax. With an additional sideline, you have to consider a few things.
The term sideline generally refers to a self-employed or commercial activity. You are responsible for paying taxes yourself.
Second job as a mini jobber or self-employed
In principle, you are free to pursue a part-time job in addition to your main job. You can earn additional money as part of a mini job.
- The legislature has for Mini jobbers adopt comprehensive regulations. A second possible sideline option is taking up self-employed or commercial activity.
- If you would like to pursue a self-employed or commercial activity as a sideline, the general bureaucracy is limited, apart from any business registration. The tax office either informs the trade office or you do this yourself in the case of a freelance activity.
- As part of this registration phase, you then have to fill out a "Questionnaire on the tax registration of a commercial enterprise or a freelance activity". You should be cautious about your sales and profit expectations. In the second year of your activity you will be able to provide more precise figures.
- In any case, you should notify your employer of any additional employment or self-employment. Get permission in writing. One reason for a denial of permission can be if you are competing with your employer in the same industry.
As a freelance worker, you have to submit an annual report to the tax office ...
Small business regulation with advantages in bookkeeping
In the case of secondary employment (dependent employment), the payroll department generally ensures the proper payment of taxes (and social security contributions).
- The often chosen variant of mini-job can be designed free of taxes and other charges. The tax-saving model is an option for a single part-time job.
- If you have a sideline as a self-employed activity, all income is subject to tax. Issues of ride costs You can of course make a claim about work equipment and work rooms as part of the determination of profits.
- You can simplify the entire bookkeeping (invoicing, profit calculation) by using the Small business regulation claim. To do this, your sales (not profit) must remain below 17,500 euros in the first year.
Conclusion: As a part-time entrepreneur, you have to pay taxes on income. You must state income and expenses in the annexes to your income tax return, even if you only work occasionally and that Tax office have not yet informed.
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