I am living in Germany and i have the legal status of a "Freiberufler" (freelancer or independent contractor).
I am legally obliged to charge 19% VAT onto all my services and to pass it to the fiscal authorities.
I only work on the basis of a contract for services ("time & material"), in German "Dienstvertrag".
The hourly wage rate is agreed upon each project separately.
For long-running projects with a length of more than 3 months a bonus may be provided.
Travel expenses have to be paid by the customer.
