According to the income tax guidelines established by the tax authorities, the following are self-employed usually to the commercial activities:
- pharmacist
- Accounting assistant
- Accountant
- Designer (if not artistically active)
- detective
- IT consultant (as far as he develops application software or supervises its use - with or without university degree, see also computer consultant as a freelance profession)
- matchmaker
- export consultants
- Film producer (if not altogether artistic)
- Financial and credit counselors (BFHE 153,222)
- Gym operator (unless physical education, but instruction in device use is influential)
- Photographer (if not artistic or picture coverage)
- model
- guide
- chiropodist
- graphic artist
- commercial agent
- collection agency
- piano tuner
- credit consultants
- Artist Agent
- Artist manager
- Kursmakler
- Landscaper (unless agriculture and forestry)
- Medical chiropodist
- dating service
- Personnel consultant, who locates job applicants and makes a pre-selection
- recruiters
- Pharmaberater
- Project engineer (if not engineer)
- propagandist
- Public relations (PR) consultant (if not artistic)
- Expert (Commercial if the appraiser relies on his knowledge of the market or on his commercial or craft experience, or if commercial aspects come to the fore.) A freelance activity, however, is provided by the appraiser on the basis of disciplines applied to higher education be taught and that, in factual and objective terms, perform a qualified activity to solve difficult issues.)
- Beauty salon
- Translation company owner who has no knowledge of languages
- Business consultant (freelance, if as a consulting business or economist due to education or self-study)
- Dental laboratory
- Zolldeklarant.