Glossary
New self-employed
New self-employed persons are persons who generate income from self-employment through business activities but do not require a business license (e.g. artists, lecturers, psychotherapists) and have a contract for work and services.
New self-employed
Persons who generate taxable income from a self-employed business activity and who do not need a trade licence for that activity (e.g. artists, lecturers, psychotherapists) are called new self-employed persons. They carry out their business activity within the framework of a contract for work/services.