Kunst „Zweck“?
Damit eine künstlerische Tätigkeit auch als Freiberufliche Tätigkeit eingestuft werden kann, darf die Kunst die man macht ja zb. Keinen Zweck haben. Doch was wäre so ein Zweck?
Denn es gibt ja auch Künstler die ihre Kunst verkaufen und trotzdem noch Freiberufler sind?
Artist in the sense of the law is who creates, exercises or teaches music, performing or visual arts.
§ 18 EStG states: “The independent scientific, artistic, literary, teaching or educational activities are part of the freelance activity (…)
The tax office takes the view of the overall activity: “An artistic activity is present if the works are self-creative according to their overall image and (…) reach a certain artistic level” (15.6 EStH). Artists must prove that the activity is artistic. Indicators can be: the path of education (e.g. art-university studies), press releases, participations in exhibitions, scholarships, prizes or membership in a professional association.
How many times do you want to ask?
That’s wrong. Each artistic activity is a freelance activity.
https://www.touring-artists.info/international-artists-info-berlin-iaib/ residency status-access-to-workmarket/self-sustainable/free-activity-or-industrie/