Seize opportunities and avoid risks - with the right contract. From cost comparisons to application cases and options for risk minimization: This book provides a clear distinction between employment contracts, freelance contracts, and service contracts from the perspectives of tax, labor, and social security law. In daily consulting practice, the differentiation between employment contracts, freelance contracts, and service contracts is a key topic. This stems from a judiciary and audit practice of the GPLA authorities that has become more restrictive in recent years. As a result, entrepreneurs often find themselves facing significant financial backcharges following labor law court proceedings and, in particular, wage tax audits. Now in its 4th edition, this practical guide brings you up to date on the legal situation, current case law, and prevailing opinions.