Skip to main content

Facts and figures | 2022 Development of hybrid self-employment in Germany – analyses based on the Taxpayer Panel 2001-2016

Hybrid self-employment is receiving increasing attention. However, little is known about this form of employment's true extent and characteristics. This study deals with it based on the Taxpayer Panel for the first time. It shows significantly more hybrid self-employed than previously assumed, e.g. based on the Mikrozensus. Their number in-creased noticeably between 2001 and 2016, especially among women and older employed persons. Although part of these developments can be attributed to the increasing labour force participation of women and the ageing of the working-age population, the tendency of the employed to take up this form of employment has also increased. This is especially true for older individuals, married individuals and individuals with children. In 2016, the number of hy-brid self-employed exceeded the exclusively self-employed for the first time.

Butkowski, O.; Suprinovic, O.; Kay, R. (2022): Entwicklung der hybriden Selbstständigkeit in Deutschland - Analysen anhand des Taxpayer-Panels 2001-2016, in: IfM Bonn: Daten und Fakten Nr. 30, Bonn.


Dr. Olivier Butkowski
Tel. +49 228 7299727

Profile of Dr. Olivier Butkowski

Olga Suprinovič
Tel. +49 228 7299758

Profile of Olga Suprinovič

Rosemarie Kay
Tel. +49 228 7299730

Profile of Rosemarie Kay