Select "Individual entrepreneur"if you run your business as a sole trader.
If your business is not located in the same municipality as your place of residence, the company tax office will determine the profit separately. For this purpose, you must submit a "declaration of separate - and uniform - determination" (gesonderte und einheitliche Feststellung) to the company tax office. In this case, select "according to separate determination".
A co-owner is a person who, together with at least one other partner, is the owner, tenant and / or beneficiary of a company.
A co-entrepreneur in cases of minor importance is someone who, for example, runs a photovoltaic system on his or her own house together with a spouse. In this case, since 2021, the tax office may no longer require the submission of a declaration for separate and uniform determination.
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