Spanish Courier Fine Sets Tone as Germany Forges ‘New Self-Employment’ Rules

Germany's proposed reform creates a 'new self-employment' status with strict criteria, as enforcement agencies ramp up inspections and use AI to detect illegal work.

Authorities in Spain slapped delivery service Glovo with nearly €79?million in penalties after classifying its couriers as employees rather than self?employed contractors—a warning that resonates loudly in Berlin, where the German government is drafting a reform to give freelance arrangements clearer legal footing.

The proposed law, contained in a draft from the Federal Ministry of Labour, would create a so?called “new self?employment” status. Both parties would have to agree in writing that the assignment is genuinely freelance, and the contractor must prove entrepreneurial behavior—for example by securing a contractual right to send a substitute. On top of that, at least two out of four additional criteria must be met, and the contractor cannot have worked for the same client in the six months before starting the assignment. Those who take up the “new self?employment” will be required to join the statutory pension insurance scheme. Entire sectors listed in the law against undeclared work are excluded from the simplification.

While the reform aims to reduce legal uncertainty, enforcement agencies are already turning up the heat. At the 26th Federal Conference on Combating Undeclared Work, held on 10 and 11 June 2026 in Stuttgart, officials stressed closer cooperation between authorities. Since 1 January 2026, hairdressers and beauty salons have been classified as new priority inspection areas. In spring 2025 alone, customs conducted a targeted sweep of more than 300 businesses, triggering hundreds of criminal and administrative proceedings. In Lower Saxony, the state tax office published new guidelines on cash?register management on 10 June 2026, reminding inspectors they can examine electronic till systems without prior notice and access programming logs to detect manipulation.

Technology is also playing a bigger role. The Stuttgart Chamber of Skilled Crafts now uses an AI?powered tool that scans company websites for signs of illegal tradesmen activity.

A court ruling from November 2025 underscores a trend that neither new forms of self?employment nor digital check?ups can reverse. The Baden?Württemberg State Social Court confirmed the freelance status of a commercial agent—not because the contract said so, but because the real?world practice matched it: flexible hours, no designated desk, independent travel planning. The flipside is that misclassification can be extremely costly. In Germany, back payments for social security contributions, wage taxes and late?payment surcharges pile up quickly. In Spain, individual fines can reach €3,005 per affected worker.

The German Pension Insurance scheme launched its own digital self?assessment tool on 10 June 2026. It offers a first indication of whether an activity is considered self?employed or subject to social insurance. Yet experts caution that an automated questionnaire cannot replace a thorough legal analysis. Lawyers specializing in social security law typically bill three to five hours for such a review, scrutinising whether the contractor is integrated into the client’s operations, takes instructions, and bears economic risk. The message from both the courts and the draft reform is the same: paper agreements alone are no shield when the day?to?day reality tells a different story.