Field help:
(2022)
Income
Enter here the profit or loss from your self-employed full-time or part-time job according to your separate net income method (Einnahmenüberschussrechnung, EÜR) or according to your balance sheet. You must provide detailed information on your income and expenditure in the Form EÜR.
Indicate a loss by placing a minus sign ("-") in front of it.
Each company must electronically transmit either a balance sheet or the Form EÜR to the tax office.
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.