Herrenberg ruling: planned extension of the transitional arrangements

Since the Herrenberg ruling in 2022, freelance artistic teaching activities are often classified as bogus self-employment. The unclear situation has led to a great deal of uncertainty among artists working in this field. The federal government is now planning to extend the transitional regulation until the end of 2027 (previously it expired on December 31, 2026). The transitional phase provides for clients and contractors to be able to agree that self-employment is assumed when the contract is concluded. The extension is intended to enable education providers and freelancers to put the commissioning of freelancers or the establishment of dependent employment relationships on a solid footing