Kleinunternehmerregelung

[Sx4]

Hello,
i have a couple of quick questions about Kleinunternehmer status and rules.
Last year, I registered in October as a Kleinunternehmer (research scientist/Freiberufler), and worked on a couple of small projects, but the company paid for those invoices in January 2025. Does that mean my first year as Kleinunternehmer income was 0 Euro? If yes, than what income limit applies to the second year (2025).

Also is there a problem if I have only one company as a client and getting more and more projects from the same. The company even offered me a part time job but I am deciding to stay as selbständiger, so I can choose which projects to work on and which to undertake (yes, I do have that choice). Would there be any obvious benefit to be a part time employee (other than regular work/steady income, contributions to health and retirement system).

Thanks
sx4

[PandaMunich]

Last year, I registered in October as a Kleinunternehmer (research scientist/Freiberufler), and worked on a couple of small projects, but the company paid for those invoices in January 2025. Does that mean my first year as Kleinunternehmer income was 0 Euro? If yes, than what income limit applies to the second year (2025).

Yes.

If your 2025 turnover with a "VAT location" of Germany (client is a German business or a non-German non-business) will be up to 25.000€, see § 19 (1) Satz 1 UStG: https://dejure.org/gesetze/UStG/19.html
then you will be a Kleinunternehmer both in 2025 and in 2026.

If your 2025 turnover with a "VAT location" of Germany (client is a German business or a non-German non-business) will be more than 25.000€ but up to 100,000€, see § 19 (1) Satz 1 UStG: https://dejure.org/gesetze/UStG/19.html
then you will be a Kleinunternehmer in 2025 but no longer in 2026.

If your 2025 turnover with a "VAT location" of Germany (client is a German business or a non-German non-business) will be more than 100,000€, see § 19 (1) Satz 1 UStG: https://dejure.org/gesetze/UStG/19.html
then you will be a Kleinunternehmer in 2025 only up to the turnover with which you are still under 100,000€ and from the turnover with which you exceeded the 100k€ limit, you should have charged German VAT in your invoices.

Please note that if your business client is non-German, that turnover does not count towards the 25k€/100k€ Kleinunternehmer limits.

Please also read: https://www-steuertipps-de.translate.go ... r_pto=wapp

Also is there a problem if I have only one company as a client and getting more and more projects from the same. The company even offered me a part time job but I am deciding to stay as selbständiger, so I can choose which projects to work on and which to undertake (yes, I do have that choice). Would there be any obvious benefit to be a part time employee (other than regular work/steady income, contributions to health and retirement system).

Paid sick leave and paid vacation.