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Freiberufler zahlen grundsätzlich wie alle anderen Steuerpflichtigen Einkommensteuer. Die Einkommensteuer ist eine Ertragsteuer und erfasst das Einkommen von natürlichen Personen.

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(2008). Steuerrecht. In: Beratung der Freien Berufe. Gabler. https://doi.org/10.1007/978-3-8349-9655-8_3

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