The following activities belong to the income tax directive H 136 usually to the liberal professions:
- Architect (but business when he creates turnkey buildings)
- doctor
- Civil
- structural engineer
- Adjunctive economics and business economist (He must have acquired knowledge in the main areas of business administration and be able to use this breadth of expertise in his practical work as well - and actually make use of it Some degree of specialization in employment is harmless, as long as it covers at least one main business area, whereas in the case of further specialization there is a commercial activity.)
- press photographer
- biologist
- Auditor, sworn
- Book auditor, sworn
- designer
- interpreter
- EDP Consultant (He is a freelancer developing system software, which is a profession similar to an engineer, both for the graduate and for the self-taught person, who provides evidence of theoretical knowledge through his own hands-on work.)
- Driving school (but business, if the owner does not have a driver's license)
- midwife
- Naturopaths
- commercial chemist
- Engineer (but trade in production, processing or distribution of goods)
- Interior designer (but trade in the sale of furniture)
- interviewer
- journalist
- camera operator
- Physical Therapist
- Nursing (but not yet fully clarified in home care services, affirmed by case law for nurse care, as health care professions are similar - negated by case law for care by geriatric nurse because no legal permit is required and not supervised by the health department)
- Artist (but commercial, as far as advertising)
- Teacher of music lessons and private lessons in the sense of the private school laws (but commercial activity with riding instructors who run a horse farm (accommodation and food), and dance teachers who sell drinks in the dance school, for example)
- speech therapist
- pilot
- Painter (painter)
- Masseur (as far as working as a Heilmasseur, commercial, as far as nursing and preventive treatment of healthy concerns, for example, sports and beauty massage)
- Musician (as far as artistic)
- notary
- Patent attorney
- Psychotherapist / psychologist with medical education
- Lawyer, legal counsel
- Restorer (freelance for paintings etc., but usually not for everyday objects)
- writer
- tax consultant
- tax agent
- vet
- Sound engineer who creates a specific sound from performances by individual musicians
- Trainer (but not with lessons on animals)
- translator
- surveying engineering
- actuaries
- Auditors
- scientist
- dentist