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.

enter image description here

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.

  • 2
    Just from the descriptions, as well as your description, I'd say you were a 'private individual'. But I'm only going off of the information you've given and the descriptions you've posted. I don't actually know.
    – ouflak
    Commented Jan 5, 2018 at 7:23
  • 1
    This has nothing to do with Expatriates. Get a German tax accountant, it's not like just any German would know more on the mater than you do now.
    – nvoigt
    Commented Jan 5, 2018 at 11:46

2 Answers 2


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:



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.


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.

Not the answer you're looking for? Browse other questions tagged or ask your own question.