Photography — Freelance or Commercial Activity?

Photojournalists, for example, belong to the category of freelance photographers, whereas a wedding photographer must apply for a trade licence. The situation becomes even more complex when your work covers different areas. In particular, those just starting out often offer a variety of services in order to secure as many income streams as possible. How does the position stand in such cases? We examine this and other aspects in the following sections.

The legislator lists catalogue professions in the Income Tax Act (EStG): these and comparable professions are defined as the liberal professions. If you set up in business in one of these professional fields, you will generally work as a freelancer. A closer look at § 18 EStG reveals that classifying photographic activities is challenging: the term photographer does not appear in the list. Instead, the term used there is "pictorial reporter" (Bildberichterstatter). If you carry out your photographic work in a journalistic capacity, you benefit from the advantages of freelance status.

In addition, this provision defines artistic activities as freelance. In the field of photography, this represents a further basis for setting up in business as a freelancer. In other cases, the state requires an application for a trade licence.

If you set up in business as a photojournalist, you work as a freelancer. It is important that your work meets journalistic criteria. Please note the following conditions:

- Your photographs must relate to journalistic content of relevance. You document current events.

- Your images convey content. They provide informative added value even without an accompanying caption.

- You publish your photographs in print or digital media with a journalistic approach.

Artistic activities of any kind belong to the liberal professions. If you pursue an artistic ambition as a photographer, you can register with your tax office as a freelancer. The work of a photographic artist is characterised by producing photographs without detailed instructions from a client. Photographic artists create artistically valuable works with a significant level of creative originality.

Many photographers must register a trade. This applies to all self-employed individuals who photograph primarily in accordance with their clients' instructions. Whether application photographs, wedding photographs or product photographs for advertising campaigns: such commissions fall within the commercial sphere. They require technical craft skills and a certain degree of creativity, but the creative element is insufficient to qualify as a photographic artist.

Some people assume that having media organisations as clients automatically secures freelance status. This is a misconception. The classification as a freelancer or trader is more complex and is based on the specific activity carried out.

Magazines in sectors such as lifestyle contain numerous photographs: the photographers responsible generally work on a commercial basis. They carry out commissioned work when, for example, they photograph interiors for a home improvement magazine. This activity is not equivalent to the work of a journalistic pictorial reporter.

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Do you wish to generate income as a self-employed photographer offering a range of services? Would you like, for example, to produce photographic art whilst also supplementing your income with advertising photography? In this and other cases, it is advisable to record and account for the income separately. By operating a mixed activity in this separated manner, you are both a freelancer and a trader: in this way you secure the advantages of freelance status at least in part. It is best to ask Guhr Steuerberatung whether this separation makes sense for your purposes!