Autumn is here and heralds the cold and flu season. 🍂🤧
Are you a freelancer and worried about a "commercial infection"? It's not without its risks and a sensitive issue.

However, neither viruses nor bacteria are dangerous in such a case.

Commercial infection occurs when a freelance partnership (e.g. an ophthalmologist GbR) operates partly commercially and partly non-commercially.

This could infect your partnership:

• Lateral infection

You generate commercial income, e.g. because your ophthalmologist-GbR also sells contact lenses.

• Upward infection

You generate investment income from a commercially active company, e.g. if the ophthalmologist GbR holds an interest in a commercially active contact lens partnership.

This can have unpleasant consequences. 💸📉
All income initially earned as a freelancer is reclassified as income from commercial operations. The profit made is then subject to trade tax - and that can be expensive!

👉 Are you looking for a tax expert who can advise you on "risks and side effects"? We will be happy to assist you: www.wsb-berater.com/leistungen

#Commercial infection #Cold #Flu season #TTax law #Trade tax