(2023) Profits are determined according to

Field help: (2023) Profits are determined according to

This text refers to the Steuererklärung 2023. You can find the version for the Steuererklärung 2024 at:
(2024): 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)): Profit is calculated by comparing income and expenses. This method is particularly suitable for smaller companies.
Balance sheet (sect. 4 para. 1 or 5 of the Income Tax Act (EStG)): With this more complex method, an inventory must be carried out and a Balance Sheet and Profit and Loss Calculation have to be prepared at the end of the year.

For each self-employed occupation, a balance sheet or a net income method (Einnahmeüberschussrechnung = EÜR) must be submitted electronically.

Exception: Employees and senior citizens who are not required to file an electronic tax return and who receive expense allowances for voluntary work up to the allowance for voluntary work of 840 Euro or the trainer's allowance of 3.000 Euro per year may continue to use paper forms, which is often accepted in practice.

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Field help: (2023) Profits are determined according to

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Field help: (2023) Profits are determined according to

Sichern Sie sich einfach die volle Steuererstattung, die Ihnen zusteht!

Just do your tax return with SteuerGo. Ø 1.100 Euro refund in less than one hour.

Just do your tax return with SteuerGo.
Ø 1.100 Euro refund in less than one hour.