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Handelsgesetzbuch, HGB (The Commercial Code)

Handelsgesetzbuch, HGB (The Commercial Code)

German law indicates in the Commercial Code (Handelsgesetzbuch – HGB) that an independent contractor has the distinction of being able to freely determine his/her performance as well as his/her working time. In contrast, an employee is someone who may not determine his/her work performance free from instructions by the principal/ employer and is bound by specific working times.

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