Field help:
(2022)
Information about the net income method (EÜR)
If you have already generated the Form EÜR (net income method (Einnahmenüberschussrechnung)) in another programme, select "Form EÜR has already been created".
If you want to create the form EÜR with SteuerGo, select "The form EÜR is to be created using form-based entries".
The net income method (Einnahmenüberschussrechnung) is standardised and uses the form with the German name "EÜR". From 2017 onwards, everyone is obliged to submit this EÜR Form, if their profits are not calculated by accounting (balance sheet method).
Either a balance sheet or an EÜR Form must be transmitted electronically to the tax office for each business.
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: Employees and senior citizens who are not obliged to submit an electronic tax return and who receive expense allowances for their voluntary work up to the amount of the flat rate allowance for voluntary service of 840 Euro or the flat rate trainer's allowance of 3.000 Euro per year may continue using the paper forms for their tax return. In many cases, at least, this is not objected to.
Note: If you do not comply with your obligation to submit the Form EÜR, the tax office can threaten and impose a penalty payment. However, the tax office may not demand a late filing penalty, because the Form EÜR is not part of the tax declaration (Regional Tax Office of Rhineland from 21.02.2006, S 2500-1000-St 1).
