SteuerGo FAQs

(2023) What is the "Form EÜR"?

Since 2005, the net income method has been standardised (§ 60 para. 4 and § 84 para. 3c EStDV). This means: those using the net income method must complete the official form "Form EÜR" and attach it to the tax return.

Small business owners whose business income (turnover, not profit!) is less than 17,500 Euro gross were not required to fill in the tax form "Form EÜR" until 2016. They could calculate their profit informally by comparing business income and expenses and attach this record to the tax return (BMF letter of 10.2.2005, BStBl. 2005 I p. 320). However, this simplification rule has been abolished from the 2017 tax year. Now, all taxpayers who determine their profit using the net income method are generally required to submit their income tax return and the standardised "Form EÜR" electronically to the tax authorities.

The previous statutory hardship regulation remains in place: To avoid "unreasonable hardship", the tax office may allow the tax return to be submitted to the tax office using the official paper form (§ 25 para. 4 sentence 2 EStG; § 13a para. 3 EStG; § 18 para. 3 sentence 3 UStG; § 14a sentence 2 GewStG). In addition to the individual legal regulations, the Fiscal Code contains a general hardship regulation (§ 150 para. 8 AO): The tax office may waive electronic data submission if it is economically or personally unreasonable for the taxpayer.

This is particularly the case if the taxpayer does not have the necessary technical equipment and creating the technical means for remote data transmission of the officially required data set would only be possible at considerable financial expense, or if the taxpayer is not or only partially able to use the remote data transmission options due to their individual knowledge and skills. However, tax offices are increasingly handling this more restrictively!

Note: If you do not fulfil your obligation to submit the "Form EÜR", the tax office may threaten and impose a penalty (§ 328 AO). However, the tax office may not impose a late fee because the "Appendix EÜR" is not part of the tax return (OFD Rheinland of 21.2.2006, S 2500-1000-St 1).

The "Form EÜR" requires numerous detailed entries on income and expenses in a strictly formal manner. Completing the now four pages with over 100 lines requires a lot of additional work and knowledge - and often also further costs for professional advice and support.

It is advisable to structure the net income method according to the system of the "Form EÜR" to make the year-end closing easier. You should organise your income and expenses according to the criteria of the form, as this will make it easier to match them to the queries in the form.