Per-child tax credit, €166.68/mo under 18, €58.34 once 18+, subtracted directly from the tariff.

Expenses as a flat rate: 15 % of turnover (max EUR 63,000), 6 % for advisory work. Prior-year turnover up to EUR 420,000.

ASVG-insured like an employee, but no housing levy and no 13th/14th. Monthly cap EUR 8,085.