Comparative law notes
The proper translation of the full phrase here would be "self-employed person". The only differences between this German concept and the Anglo-American concept of self-employment or independent contracting has to do with the nuanced criteria for determining whether a person is truly working independently and on his own. Both German and Anglo-American concepts find their functional context in situations where the degree of independence between the hiring person and the hired persons is focus of attention for employment and tax law purposes.
