Freelance or GmbH? A Solo Tech Founder's Story
What fifteen years of independent software work taught me about risk, commitment, company structures, and choosing without certainty.
- Held
- Event
- Techtelmechtel Talks
- Location
- Berlin
self-employment · GmbH · entrepreneurship · taxes
A personal account of independent work, the move to a Holding and GmbH, and the reasons no revenue threshold can make that choice for someone else.
Presentation
Notes
The event title promised a solo founder’s story. The talk argues that “solo” is the least accurate part. Other people made the move to Berlin, the first company, and the later consulting work possible.
The company question depends just as much on circumstances. A GmbH can separate liability, make business runway explicit, and retain capital. A Holding can move accumulated capital away from operating risk and preserve options for future ventures. Both add fixed costs, formal duties, and limits on access to the money.
The accompanying calculator compares an Einzelunternehmen, a qualifying Freiberufler activity, a Direct GmbH, and a Holding with an operative company on the same economic basis. Its baseline does not produce a universal winner. Use the Freelance or company? calculator to find the assumption that changes your own result, then review that assumption with a German tax adviser.
The related article, Freelance or GmbH? I built a lifetime model before answering, documents the tax model, its assumptions, and why my Holding does not lead the default scenario.
The downloadable presentation was reconstructed from the recorded talk because the original live deck was not available as a PDF.