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Field help: (2022) Profits are determined according to

This text refers to the Online Steuererklärung 2022. You can find the version for the Steuererklärung 2025 at:
(2025): Profits are determined according to

Select here how the profit for your self-employed occupation is determined:

  • Net income method (sect. 4 para. 3 of the Income Tax Act (EStG)): With the net income method (EÜR), the profit is calculated by comparing income and expenditure. This type of profit calculation is suitable for smaller businesses.
  • Balance sheet (sect. 4 para. 1 or 5 of the Income Tax Act (EStG)): Accounting is considerably more complex, since an inventory must be carried out and a balance sheet (comparison of assets and liabilities) and a profit and loss account must be prepared at the end of the year.

Either a balance sheet or a Form EÜR must be transmitted electronically to the tax office for each self-employed occupation.

The previously applicable regulation for small businesses, under which companies with operating income of less than 22.000 Euro were allowed to calculate their profits informally, ceased to apply.

Exception: Only employees and senior citizens who are not obliged to submit an electronic tax return and who receive expense allowances up to the maximum amount of 840 Euro per year for their voluntary work or 3.000 Euro per year for work as a trainer may continue to use the paper forms for their tax return.

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