Self-employment is in contrast to a dependent employment relationship as an employee. What self-employment is can be found in the Social Security Code. The start of a professional self-employment can also be described as a business start-up.

According to the law, the self-employed person is not subject to any authority on the part of the client in terms of working hours, place of work, duration of work and the type of work. His activity is characterized by his own entrepreneurial risk and the free disposal of his own workforce.

The self-employment can take place alone, so the self-employed sells his labor to a client or the placement of his own employees.

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