Freier Beruf oder Gewerbe?

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Traditionally, liberal professionals were seen as altruistic and independent due to their high qualifications, in contrast to traders. However, this idealistic view has shifted towards a market-oriented structural adjustment. The government's role in transforming the former "dirty trade" into a service-oriented economy has blurred the lines between these sectors. By establishing a diverse range of liberal professions in the job catalogue of section 18 (1) sentence 1 of the German Income Tax law, the distinction between liberal professions and other sectors has diminished significantly. Consequently, liberal professions no longer possess the characteristics necessary to justify their unique status within the legal framework.