The Federal Government is planning to introduce an obligation to provide for old age for the self-employed who have not yet been covered by any old-age insurance system if they have been self-employed for 2 years and their income from self-employment is above the marginal income for dependent employment. However, the self-employed can continue to take out insurance with public specialized insurance companies. For pension insurance and economic policy, the question arises: For how many founders would an insurance obligation have to be checked every year? To answer this question, information from income tax is used, spec. the Taxpayer Panel from 2001 to 2018. For the 2018 assessment year, 522,000 people with start-ups were identified. On average, around 60% are active until the second year following the founding.
External publication | 2023 Number and structure of start-ups based on the Taxpayer Panel
Kranzusch, P.; Kay, R.; Schneck, S. (2023): Anzahl und Struktur von Gründungen auf Basis des Taxpayer-Panels, FNA-Journal Nr. 3/2023.