I arrived to Germany recently and do not yet speak German. I would like to do some work in my spare time which consists of creating visual artwork.
In Germany, it is important for tax purposes to decide if one is a "freelancer"/"Freiberufler" or "tradesman"/"Gewerbe". The distinction seems to be tricky sometimes, and I would like to restrict my activities to those that can be done as a "freelancer" (the simpler and more advantageous tax class).
I am looking to potentially do the following types of work:
Create commissioned artwork (painting, drawing, graphic design, etc.). The client tells me what they want and I create it for them.
Create artwork of my own choosing (painting, drawing), then sell the unique framed copy.
Create artwork of my own choosing, then sell multiple framed prints.
Create artwork, then print it on mugs, t-shirts, etc. and sell them for a significantly higher price than the cost of the plain mugs/shirt/etc. on sites like Etsy.
My question is: Which of these qualify as "freelancing" for tax purposes in Germany?
I am certain that 1. does, and I suspect that 4. does not (though I am unsure). 2. and especially 3. are less clear to me.
While any response is welcome, I am primarily looking for referenced answers. I find some of the categorizations non-obvious. For example, I learned from google translating this webpage that if operating a dance studio, ballet counts as "freelancing" but standard dance does not.
Advice on how I might go about researching the answer is also welcome. This is a hobby for me that would generate very little income, so going to a tax advisor is too expensive for the moment.