Field help:
Click on the "Form EÜR" button to edit the net income method (Einnahmenüberschussrechnung).
Since 2005, the net income method has been standardised (sect. 60, para. 4 and sect. 84, para. 3c of the Income Tax Act Enforcement Order (EStDV)). This means that if you use the net income method, you must complete the official "Form EÜR" and send it electronically to the tax office.