Working for yourself while studying in Germany can work if your residence rights, studies and business obligations fit together. For international students, the first question is which residence rules apply. Registration, taxes and health insurance come next.
In brief
- With a study residence permit under § 16b AufenthG, you generally need separate permission from the immigration authority for self-employed work unless it is already authorised.
- The 140-day rule concerns employment. It does not automatically authorise freelance or commercial self-employment.
- Business registration or a tax number does not replace immigration permission.
- Your health insurer separately assesses whether you can remain insured as a student.
1. Check your nationality and residence permit
As a citizen of an EU country, Iceland, Liechtenstein or Norway, you can generally become self-employed under freedom of movement. Special freedom-of-movement rules apply to Swiss citizens. The additional permission described for students with a § 16b permit generally does not apply to these groups; general registration and professional obligations still do.
If you are from another country, your particular residence status matters. Not every international student holds a § 16b permit: family reunification, a permanent settlement permit or other residence grounds may provide different rights. Always read your permit together with its supplementary sheet. “Beschäftigung gestattet” permits employment and is narrower than “Erwerbstätigkeit gestattet”, which also covers self-employment. If the wording is unclear, request written clarification of what is permitted.
For a study residence permit, the immigration authority can additionally authorise self-employment under § 21(6) AufenthG. Studying remains the purpose of residence. The authority considers, among other things, whether the activity would hinder or delay your studies. Submitting an application alone does not authorise you to start.
2. Prepare a specific application
Describe your planned activity so the authority can assess its scope. Ask your local immigration authority for its document checklist and allow processing time. Useful documents typically include:
- a short description of your services and prospective customers;
- a realistic weekly schedule including preparation, customer communication and bookkeeping;
- projected revenue, expenses and profit;
- proof of enrolment and study progress;
- evidence of qualifications and non-binding letters of intent from potential customers;
- any professional licence required for the activity.
Only start once the necessary permission has been granted. Clarify the position before entering binding commitments, too. Comply with the authorised scope, duration and other conditions. Your university’s International Office and start-up advisory service can help you prepare; the competent authority makes the immigration decision.
3. Liberal profession or commercial business?
Both are forms of self-employment. A liberal profession, or “freier Beruf”, may include scientific, artistic, writing, teaching or certain qualified professional services. Classification depends on your actual activity and, where relevant, your qualifications. Calling yourself a “freelancer” is not enough. Discuss uncertain cases with the tax office or a tax adviser.
If you work exclusively in a liberal profession, you generally do not need commercial business registration (“Gewerbeanmeldung”). You register with the tax office. For a commercial business, you must notify the competent trade authority when you start (§ 14 GewO). Depending on the activity, additional permits, registration in the crafts register or chamber obligations may apply.
A GmbH is not compulsory for a small solo business. As a sole proprietor you can carry on a commercial or liberal-professional activity, but generally have personal liability. A UG or GmbH adds costs and obligations and does not resolve immigration questions.
4. Tax registration and ongoing records
You generally submit the tax registration questionnaire electronically through ELSTER within one month of starting (§ 138 AO). This also applies to liberal professions and is additional to commercial business registration. Describe the activity and estimate income and profit realistically. The tax office issues your business tax number.
Students are not automatically exempt from tax. Income tax generally considers profit together with other taxable income, not simply revenue. Whether tax is actually payable and which returns are required depends on your circumstances. Trade tax may also be relevant for a commercial business.
The German VAT exemption scheme for small businesses (Kleinunternehmerregelung) under § 19 UStG concerns VAT. It is neither a legal form nor an income-tax exemption. Check the current conditions and the special rules for the start-up year before deciding. Cross-border transactions can create particular VAT obligations even with low revenue.
Record income and business expenses from the outset and retain the related accounting documents and receipts. Clearly agree the services, price and payment deadline. Each invoice must contain the information required for your situation. A separate bank account makes tracking easier; also check your bank’s terms of use.
5. Clarify health insurance and other obligations
Notify your health insurer about your self-employment. It assesses whether the activity is your main occupation based on time spent, economic significance and other circumstances. Main-occupation self-employment can exclude compulsory student health insurance; if you have family coverage, its requirements must also be checked. Enrolment alone does not guarantee the favourable insurance status.
The frequently mentioned 20-hour limit is not a general permission to proceed. It is relevant to social-insurance assessment, but replaces neither an individual assessment of self-employment nor necessary immigration permission. Include all activities, preparation and follow-up work.
Self-employed students can also be subject to compulsory pension insurance, for example for certain teaching activities. Check with Deutsche Rentenversicherung. Depending on your profession, the occupational accident insurance institution or Künstlersozialkasse may also be relevant. If you receive a scholarship or BAföG, clarify reporting duties and effects on funding with the responsible organisation beforehand.
6. Online work and false self-employment
An assignment through a platform or for a customer abroad is not automatically exempt from German requirements. If you work from Germany, you must clarify your residence rights for this activity too. VAT treatment depends, among other things, on the service, the customer’s status and the place of supply.
How you actually work also matters. Being subject to instructions and integrated into a customer’s business are indicators of employment (§ 7 SGB IV). A contract labelled “freelance” does not remove this risk. However, having just one customer does not by itself prove false self-employment. If in doubt, consider a status determination procedure with Deutsche Rentenversicherung.
Example: Your first assignment alongside your studies
You study with a residence permit under § 16b AufenthG and want to build a website for a business. Your supplementary sheet only permits employment. Even if the assignment takes only a few hours, you cannot simply count it under the 140-day rule. Describe the project to the immigration authority and apply for permission. Then clarify classification of the activity, registration and your insurance status. Only begin the assignment once the necessary authorisation is in place.
Pre-start checklist
- Read your permit and supplementary sheet; obtain the required permission.
- Ensure your activity, workload and study schedule meet the approval conditions.
- Clarify liberal-professional or commercial classification and any professional licences.
- Plan commercial business registration where required and tax registration.
- Notify your health insurer; check other insurance and funding questions.
- Organise contracts, invoices, accounting documents, receipts and deadlines in a traceable way.
Frequently asked questions
Can I work for myself without permission if I work fewer than 20 hours a week?
Generally not with a study residence permit under § 16b AufenthG if self-employment is not already authorised. A small number of hours or low earnings does not replace permission.
Do self-employed assignments count towards the 140 working days?
The statutory working-day account concerns employment. Separately authorised self-employment is governed by the immigration authority’s conditions. The special part-time employment calculation under § 16b(3) is not permission for self-employed assignments either.
What happens after graduation?
After successfully completing higher education in Germany, § 21(2a) AufenthG may allow residence for self-employment if the activity relates to the knowledge acquired. The change is not automatic. Clarify the appropriate residence permit with the immigration authority in good time.
Your next step
First clarify your residence rights and a realistic scope for the activity. Once you are allowed to start, establish an administrative routine: file contracts, issue invoices, collect accounting documents and receipts, and monitor payments. Motorica.io helps you with quotes, invoices and organising your business records.
Sources
- § 16b AufenthG: Study and employment
- § 21 AufenthG: Self-employment
- Make it in Germany: Studying and working
- § 2 FreizügG/EU: Freedom of movement
- § 14 GewO: Business notification
- § 138 AO: Tax registration
- § 19 UStG: Small-business VAT exemption
- Techniker Krankenkasse: Starting a business while studying
- § 2 SGB VI: Pension insurance for the self-employed
- §§ 7, 7a SGB IV: Employment and status determination
This article provides general guidance and does not replace individual legal, tax or social-insurance advice. Your particular residence status and decisions of the competent authorities are decisive.