Is Germany or Austria more tax-efficient for a self-employed freelancer in 2026?

Below ~70,000 €, Austria keeps more cash net—retaining 23,154 € vs. 20,990 € at 30,000 € and 38,771 € (35.4% burden) vs. 37,346 € (37.8% burden) at 60,000 €—while simultaneously accruing full SVS state pension credits (whereas German voluntary GKV covers health/care only). At 100,000 €, Germany overtakes on cash net (59,650 € / 40.4% vs. 57,707 € / 42.3% in Austria) because German GKV caps at 69,750 €/yr whereas Austrian SVS scales up to 97,020 €/yr.

How do Ehegattensplitting in Germany and Familienbonus Plus in Austria compare for families?

Austria taxes spouses individually and grants a direct 2,000.16 €/yr Familienbonus Plus tax credit per child plus AVAB sole-earner credit (yielding 43,599 € net at 60,000 € for married + 2 kids vs. 42,358 € in Germany). At 100,000 €, Germany’s full 2.0 Ehegattensplitting plus 9,756 €/child Kinderfreibetrag surges ahead to 69,151 € net vs. 62,536 € in Austria.

How do Kleinunternehmer VAT thresholds compare between Germany and Austria in 2026?

Austria offers more than double the domestic small-business VAT exemption at 55,000 €/yr gross (20% standard USt, plus matching 55,000 € Kleinunternehmerpauschalierung), compared to Germany’s 25,000 € prior-year § 19 UStG limit (19% standard USt).

Annual Revenue (€)

Germany (Freiberufler) vs. Austria (Einzelunternehmen SVS) — 2026 DACH Tax Comparison

Compare the two largest EU German-speaking freelance markets head to head in 2026: Germany’s § 18 EStG Freiberufler vs. Austria’s Einzelunternehmen / Neue Selbständige (SVS + GFB).

2026 Statutory Benchmark Table & Official FAQ — Germany (Freiberufler) vs. Austria (Einzelunternehmen SVS) — 2026 DACH Tax Comparison

Germany (Freiberufler) vs. Austria (Einzelunternehmen SVS) — 2026 DACH Tax Comparison

Compare the two largest EU German-speaking freelance markets head to head in 2026: Germany’s § 18 EStG Freiberufler vs. Austria’s Einzelunternehmen / Neue Selbständige (SVS + GFB).

Up to ~70,000 € Austria Leads — Above ~75,000 € Germany Overtakes: At 30,000 € and 60,000 €, Austria’s Kleinunternehmerpauschalierung / 15% Gewinnfreibetrag beats Germany (23,154 € vs. 20,990 € at 30k €; 38,771 € vs. 37,346 € at 60k €)—while also building full SVS state pension! At 100,000 €, Germany pulls +1,943 €/yr ahead on cash net (59,650 € vs. 57,707 €) because German GKV freezes at 69,750 €/yr BBG whereas Austrian SVS runs up to 97,020 €/yr.
State Pension Included (AT SVS) vs. Health-Only (DE GKV): Austria’s 26.83% SVS includes 18.5% state pension + 6.8% health + 1.53% severance fund, whereas a German IT/consulting Freiberufler’s ~21.7% voluntary GKV+PV covers health/care only (0 € state pension).
Family & USt Thresholds: Germany’s full 2.0 Ehegattensplitting dominates at 100k € for one-earner couples (69,151 € net vs. 62,536 € in Austria), while Austria’s 2,000.16 €/child Familienbonus Plus + AVAB leads at 60k € (43,599 € vs. 42,358 €) alongside a 55,000 € USt exemption (vs. Germany’s 25,000 €).

Germany (Freiberufler) vs. Austria (Einzelunternehmen SVS) — 2026 DACH Tax Comparison
Gross Revenue (Yearly)	Germany — Net (Yearly)	Austria — Net (Yearly)	Germany vs. Austria
30,000.00 €	20,990.00 € (30.0%)	23,154.28 € (22.8%)	-2,164.28 €
60,000.00 €	37,346.00 € (37.8%)	38,770.74 € (35.4%)	-1,424.74 €
85,000.00 €	51,467.25 € (39.5%)	50,617.26 € (40.5%)	+849.99 €
100,000.00 €	59,649.96 € (40.4%)	57,707.44 € (42.3%)	+1,942.52 €
120,000.00 €	70,250.36 € (41.5%)	68,797.35 € (42.7%)	+1,453.01 €

Is Germany or Austria more tax-efficient for a self-employed freelancer in 2026?: Below ~70,000 €, Austria keeps more cash net—retaining 23,154 € vs. 20,990 € at 30,000 € and 38,771 € (35.4% burden) vs. 37,346 € (37.8% burden) at 60,000 €—while simultaneously accruing full SVS state pension credits (whereas German voluntary GKV covers health/care only). At 100,000 €, Germany overtakes on cash net (59,650 € / 40.4% vs. 57,707 € / 42.3% in Austria) because German GKV caps at 69,750 €/yr whereas Austrian SVS scales up to 97,020 €/yr.
How do Ehegattensplitting in Germany and Familienbonus Plus in Austria compare for families?: Austria taxes spouses individually and grants a direct 2,000.16 €/yr Familienbonus Plus tax credit per child plus AVAB sole-earner credit (yielding 43,599 € net at 60,000 € for married + 2 kids vs. 42,358 € in Germany). At 100,000 €, Germany’s full 2.0 Ehegattensplitting plus 9,756 €/child Kinderfreibetrag surges ahead to 69,151 € net vs. 62,536 € in Austria.
How do Kleinunternehmer VAT thresholds compare between Germany and Austria in 2026?: Austria offers more than double the domestic small-business VAT exemption at 55,000 €/yr gross (20% standard USt, plus matching 55,000 € Kleinunternehmerpauschalierung), compared to Germany’s 25,000 € prior-year § 19 UStG limit (19% standard USt).

Official 2026 Statutory Sources & Verification

Verified against official 2026 statutory tax & social contribution rules (Last verified: Nov 2026).

BMF — Bundesministerium der Finanzen (Einkommensteuer) ↗ GKV-Spitzenverband — Freiwillige Kranken- & Pflegeversicherung ↗ BMF — Bundesministerium für Finanzen ↗ SVS — Sozialversicherung der Selbständigen ↗