Field help: (2020) Information about the net income method (EÜR)

If you have already created the Form EÜR with another programme, select "The Form EÜR has already been created".

If you want to create the Form EÜR with Lohnsteuer kompakt, select "The net income should be calculated (EÜR) using form-based input".

Either a balance sheet or a Form EÜR 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 17.500 Euro were allowed to calculate their profits informally, ceased to apply.

Exception: 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.

The profit and loss statement produced according to the net income method is standardised and uses the form with the German name "EÜR". You are obliged to submit this Form EÜR if your profits are not calculated through full accounts (balance sheet method).