Tax status when doing micro job in Germany [closed]

Question

I'm working in Germany and I do have a Tax Number.

Recently I found a mobile app that allows me to do small jobs (for a couple of EUR) by making pictures of things that are of interest for the client.

Now I want to receive the money I have earned but it asks me to tell them if I'm a private individual or a small company.

I believe that the first case is right for me.

Now my question:
Is "private individual" the right case here or "the contractor" is better (and why)?

Extra points for explaining how to put this into tax declaration.

Answer 1

The question is really complicated. To my understanding, if you are getting money for it, there should be either a so-called mini-Job-contract or you should become an entrepreneur.

Please read the following materials (in German) for details:

http://www.esteuerpartner.de/steuerinfo/GruenderBasics-crowdsourcing-Recht-Steuern

http://www.ikosom.de/2014/02/08/welche-steuern-muss-ich-beim-crowdfunding-zahlen/

Another important point for you is that if you are a foreigner, then, depending on you residence/work permit, an entrepreneurship can be forbidden for you.

Finally, if you are working, you contract with your employer can also forbid you to do a job aside.

Answer 2

If you issue invoices for your clients (with VAT, address etc.) then you should choose "Contractor" option. I think this is not the case, so "private individual" is your choice. As I understand, you do these small jobs on irregular basis and you aren't paid thousand euros for that, so "contractor" is not a question for you, because in this case you'll have to do all the book-keeping a private entrepreneur should do.