Fictitious self-employment

Fictitious self-employment occurs when, according to the underlying contract design, someone provides independent service or works services for a foreign company, but actually does non-independent work in an employment relationship. The consequence of this is that social security contributions and payroll tax are payable.

In this case, special caution is required, because first the client is liable for the outstanding employer and employee contributions to the social insurance, retroactively for up to 4 years.


Schäffler Steuerberatungsgesellschaft GmbH

Franz-Fihl-Straße 1 
80992 Munich


Phone +49 89 41 41 41 18-0

Office Hours

Monday – Thursday:
09:00 am to 12:00 pm 
1:00 pm to 4:00 pm

09:00 am to 12:00 pm


Through our international team, we are able to communicate with you in the following languages:
Deutsch Englisch Kroatisch Italien Italien

And, of course, we also speak Bavarian in Munich.