What is a freelance writer all about

The writing activity

Under one literary activity is understood to mean writing down one's own trains of thought that are to be made accessible to the public.content, quality or that too The level of writing does not matter, the writing activity is present in any case. Accordingly, it is not necessary that what is written follow an artistic or scientific approach or meet the criteria of art or science.

Who is a writer?

Who as freelance copywriter writes promotional texts, works as a writer if he can largely determine the advertising line himself. Even those who journalistic activities exercise are classified as writers. The Writing speeches for other people, writing funeral speeches and copywriting as a ghostwriter is also added to the literary work. who Puzzles or quizzes who are then published in a magazine, or those who work as screenwriters for film and television are also classified as writers.

The Design of publicly accessible educational software (Publicly accessible here means that the number of future addressees cannot be determined by the creator and copywriter of the software) as well as the translation of important works of world literature into German are just as much part of the writing activity as the publication of a legal information service. Another person who is active as a writer is who Instructions for use for technical devices written if the text is based on given data, but can be seen as the author's own achievement. A translator transmits general texts and is therefore not active as a writer. Reason is that he not his own thoughts on paper, but only translated those of another person into the desired language.

Nevertheless, the translator is classified as a freelancer, which is because the profession of translator is a catalog occupation, which is defined as a freelance profession in the Income Tax Act.

Journalists for print or online media as well as for radio and television are considered freelancers due to their catalog job.

Operating expenses for writing

If you are a writer who writes your own book, you have to pay a lot for this work. It does not matter whether it is a novel that is to be marketed at the next book fair, a guide or a technical textbook. All expenses incurred on the way to the finished book can be declared as business expenses, provided that they economically necessary were. When it comes to taxing the writer, it is important whether or not he is classified as a small business owner. If this is the case, his income is not subject to sales tax. As a result, input tax deduction cannot be used. Authors and writers are also freelancers, but they are considered as such by being classified in a so-called occupation.

Who is not active as a journalist?

Anyone who is not active as a journalist has to Business Sign in. This is for example one Content manager or one Webmaster the case who did not write the texts he works with himself. If a research service is operated or a press review service is offered, this does not count as journalistic activity either. The Carrying out pure standard programming as well as that Collecting data and addresses can of course also not be classified as a writing activity.

Jurisprudence on literary activity

Authors and writers are repeatedly faced with the problem of whether their work is recognized as commercial or freelance work. The delimitation is sometimes controversial. However, the Federal Fiscal Court does not place high demands on the characteristic of freelance work. It is about the creation of your own literary products and their utilization, which can sometimes create a new basis for income.

If these products from literary work are not restricted to one function, but allow further employment opportunities to arise, then it is a commercial work. One example of this is mass sales, which turns freelance work into a trade. The corresponding ruling on this is somewhat older and comes from the Federal Fiscal Court: BFH dated May 11, 1976 VIII R 111/71. When registering a freelance activity, the tax office generally asks for previous knowledge and planned activities. If it is already established here that the products of the writing activity will be used in other masses, the status as a freelancer will not be recognized.

Author: J├╝rgen Busch

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The writing activity
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