[OoooooooO]

If you're self-employed the tax rate is ~70%, at least for lawyers in germany. Source: My self-employed gf.

And no, she does not earn 5 figures, 4-6k gross per month with 1 part-time employee for the bureaucracy stuff (bills, phone service, faxing, scanning etc.). With a 60 hour week.

[germanier]

Your girlfriend does not pay 70% tax. This is mathematically impossible if you actually look at all tax rates.

[Tomte]

No, she doesn't.

You must be counting all kinds of other expenses. Professional insurance or bar membership, for example.