Field help: (2019) Income

Specify the profit or loss from your self-employed full-time or part-time occupation according to your separately prepared net income method (EÜR) or according to your balance sheet (Bilanz). You must provide detailed information on your income and expenditures in the tax Form EÜR (net income method).

Indicate a loss by a minus sign ("-") in front of it.

Either a balance sheet or a Form EÜR must be transmitted electronically to the tax office for each self-employed occupation.

The previous rules for small businesses, under which companies with operating income of less than 17.500 Euro were allowed to calculate their profits informally, ceased to apply in the fiscal year 2017. Only employees and senior citizens who are not obliged to submit an electronic tax return and who receive expense allowances up to the maximum amount of 720 Euro per year for their voluntary work or 2.400 Euro per year for work as a trainer may continue to use the paper forms for their tax return.