Income tax for auto entrepreneurs

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I’m trying to simulate my net income generated through self employment at and had a couple of questions.

1. As per my assumptions, I have to pay income tax at the end of the FY, but pay the social contributions every month/quarterly. Is this assumption correct?

2. Is there any special rate for self employment generated outside EU (as in my client is in the US)?

3. My wife works as a Postdoc fellow - can we combine our income tax payments for any benefit?

Thanks in advance!

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