Freiberufler assigned as Gewerbe, how to change?

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Hello,

 

Back in 2019, I applied for a Steuernummer as a Freiberufler at the Finanzamt. Got the number, did the freelance job I needed it for, and filed my taxes accordingly in 2020. Got my Steuerbescheid, but didn't examine it in detail, everything was seemingly fine.

 

Last week, I received a letter from the IHK, which I just looked into more closely. It basically said they got my info from the Finanzamt and came with a questionnaire asking about my Gewerbe, which prompted me to have a look at my 2019 Steuerbescheid. Lo and behold, it seems like the Finanzamt considered me a Gewerbe instead of the intended Freiberufler.

 

Can I request a change by simply sending them a letter myself? I do have arguments, as my particular profession doesn't seem to fit Gewerbe at all - it is something I studied here in Germany (Ausbildung) and do hold a foreign Bachelor's Degree for, and several similar roles are listed here. Or would this better be taken care of by a Steuerberater?

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I am dealing with a similar situation, I work as a freelance designer after receiving a BA in Design from a German university. 

Just learner that FA decided I'm a Gewerbe back in 2017, and I had to pay in total over 10k in Gewerbesteuer.

 

My tax advisor has appealed this and they've just responded that they still think I'm a Gewerbe.

 

Quote

Laut den vorliegended Information handlet es sich bei vorgenannten Tätigkeit um einen Gewerbebetrieb. Ich beabsichtige daher, die Einkünfte entsprechend umzuqulifizieren.

 

What should I do in this situation? This is clearly wrong according to their official criteria. Does it make sense to involve a lawyer?

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On 3/4/2022, 6:20:59, absorbent said:

What should I do in this situation? This is clearly wrong according to their official criteria. Does it make sense to involve a lawyer?

 

Did you find a solution?

 

A long time ago, I filled the tax registration questionnaire as a freelancer, but the first Steuerbescheid came with a letter saying the Gewerbesteuererklärung was missing. I went to the tax office and spoke to someone in English. He filled out a new questionnaire and I signed it, telling me that I don't need to do the Gewerbe filings.

 

But in a later year, I started selling physical products in addition to services. The Handelskammer told me I had to register for a Gewerbechein and I did, but the Finanzamt didn't say anything.  Then I filed both Anlage S and G, 2 different EÜR, Umsatzsteuererklärung, and Gewerbesteuererklärung but with the same tax ID. The Finanzamt sent me a letter with a second tax ID, which confused me. I asked by letter what it was for, and the response was that the first tax ID was for income tax return, VAT, and freelance, and the second tax ID was for the EÜR for Gewerbe and Gewerbesteuererklärung.

 

It made things confusing for VAT, because a single VAT ID is used for both freelance and Gewerbe, and one generated a negative VAT balance (refund), while the other was a positive VAT balance (payment). The Finanzamt always got confused with why the 2 different EÜRs showed different VAT refund/payments, so they said to simply divide the total VAT balance by 50% and assign half to S and half to G, which is technically not the right way to do it, but I did what they instructed.

 

Gewerbesteuer can be partially/fully credited on your Anlage G, depending on the GwSt rate of your place of establishment. Some cities charge more than the maximum credit allowed resulting in partial credit, other cities charge less resulting in full credit.

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