What changes for freelancers – and how to make the year feel lighter.
A new year rarely begins with a clean slate. To-do lists stay, projects continue, and anyone working freelance knows: change shows up reliably – just rarely in the form you hoped for.
2026 is no exception. Some rules shift, some things get easier, others stay complicated. At Smart, we try not to dramatize or to simplify – we aim to inform. So you can begin the year with clarity rather than getting tangled up in forms and deadlines.
And if all of it already feels like a lot: there are easier paths into the year.
What changes in 2026? A selection for freelancers
1. Higher basic tax allowance
The basic personal allowance will rise to €12,348 in 2026.
(Source: Overview of 2026 tax changes / Accountable)
That means a slightly larger part of your income remains tax-free. For freelancers with fluctuating earnings, it’s a small buffer – but a meaningful one.
2. Commuter allowance from the very first kilometre
From 2026 onwards, the distance allowance applies from kilometre 1 at €0.38/km.
(Source: Tax Amendment Act 2025/2026 – Overview)
It may sound bureaucratic, but for many contractors, coaches or creatives who regularly travel to workshops, client meetings or productions, it adds up quickly.
3. VAT: It stays complicated
One example from the hospitality sector shows how messy things remain:
Meals will be taxed at 7%, while drinks stay at 19%.
(Source: German VAT Reform 2026)
For many freelancers, this may feel remote – but structurally it’s a reminder: the tax system isn’t getting simpler. Only different.
4. Taxes & social security remain moving targets
Even with small reliefs in certain areas, freelancers still have to set aside reserves, document expenses, review insurance and think about long-term security – all while rules keep shifting.
It takes time, energy, and sometimes creativity you’d rather spend elsewhere.
Put differently: you can take care of all this – but you don’t have to
Freelancing is wonderful. The administrative part, less so.
If you love your work but not every new tax update, there is an alternative:
With Smart, you can employ yourself using your own project budget.
This means:
- fully insured employment status
- automatic payment of taxes & social contributions
- project invoicing handled by Smart
- fair conditions
- mental space for your work
You stay autonomous, continue working for your own clients – just without the freelance tax circus.
Curious? Our infosessions can help
If you want 2026 not only organised but lighter, join one of our online infosessions. We’ll explain how the model works, how the numbers add up, and whether it fits your situation.
Maybe switching to the Smart model will become your most relaxing project of the year.