A friend of mine moved to Germany a few years ago. During the first couple of years, she worked as a freelancer but did not make any steps towards paying taxes. To be honest, I am not even sure if and what she had to pay, maybe her income was way too low to even pay anything. She has now been working as an employee of an organisation. It seems that there have been no consequences, but there is always the fear of getting caught or of having further complications down the road.
It is clear that the decision of not researching this lead to stress, so let's please keep this out of the discussion. My question is, how would you go about correcting this? Should she consult an accountant / a lawyer / both? Would there be any consequences? Is this going to stay in her record or can she get away with it? Could this information reach her current or future employers?
Thank you for your time and answers.