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🇩🇪 Germany

Anlage EÜR (Germany)

Annual Profit/Loss Statement for Self-Employed

Medium ~30 min TaxSelf-EmployedProfitLossGermany

/ What is this form?

The EÜR (Einnahmenüberschussrechnung) is the simplified profit/loss statement for self-employed individuals and small businesses in Germany. It's filed as Anlage EÜR with your annual Einkommensteuererklärung. Simple cash-basis accounting: revenue minus expenses = profit. Mandatory via ELSTER.

/ Who needs this form?

  • All Freiberufler (freelancers)
  • Small businesses not required to do double-entry bookkeeping (under €600,000 revenue or €60,000 profit)
  • Sole proprietors and GbRs

/ What you need before you start

Complete income records (all invoices paid during the year)
All business expense receipts
Depreciation schedule for equipment (AfA)
Vehicle logbook (if claiming business use of a car)
Home office details (if applicable)

/ Step-by-step guide

1 Record All Income
List every payment received during the tax year (Betriebseinnahmen). Include all invoiced amounts. If you charge VAT, include it here — you'll deduct it separately as Umsatzsteuer.
2 Record All Business Expenses
List all deductible business expenses (Betriebsausgaben): software, hardware, professional services, travel, home office, phone, training. Keep receipts for 10 years.
3 Handle Depreciation (AfA)
Equipment costing more than €800 net must be depreciated over its useful life (AfA — Absetzung für Abnutzung), not expensed in full immediately. Calculate annual depreciation amounts.
4 Complete Anlage EÜR in ELSTER
Enter all figures in the EÜR form in ELSTER. The form calculates your profit automatically (revenue minus expenses). Review the result — it flows into your Einkommensteuererklärung.
5 File with Annual Tax Return
Anlage EÜR is submitted as part of your annual Einkommensteuererklärung (Mantelbogen + Anlage N or S). File by July 31 of the following year.

/ Key fields explained

Field What to enter Common mistake
Betriebseinnahmen All business revenue received during the tax year, including any VAT collected Forgetting to include all income, including small or informal payments
Betriebsausgaben All deductible business expenses paid during the year Including private expenses — only genuine business costs are deductible
AfA (Absetzung für Abnutzung) Annual depreciation for equipment, computers, and furniture over €800 net Expensing items over €800 immediately — they must be depreciated over their useful life (typically 3–5 years)

/ Common mistakes to avoid

Not keeping receipts (minimum 10-year retention requirement)
Expensing items over €800 immediately instead of depreciating them
Deducting health insurance premiums as Betriebsausgaben (they are Sonderausgaben on the main return)

/ Frequently asked questions

What's the difference between EÜR and Bilanz?

EÜR is cash-basis (simple). Bilanz is accrual double-entry bookkeeping. Most freelancers and small businesses use EÜR. Bilanz is required above €600,000 revenue or €60,000 profit.

When is the EÜR due?

It's part of your annual income tax return, due July 31 of the following year. With a Steuerberater, the deadline extends to the end of February two years later.