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Anlage EÜR

Anlage EÜR in English: how to read and fill in the German profit form, line by line

Anlage EÜR is the official German form for the cash-basis profit calculation (Einnahmenüberschussrechnung, § 4(3) EStG; often typed Anlage EUR): money received minus money paid. Freelancers and small traders who do not have to keep balance-sheet books send it electronically with their income tax return, and there is no minimum turnover. This page translates the lines people most often ask about, using the numbering of the 2025 form.

Last reviewed: 2026-11-02

EÜR or balance sheet (Bilanz)? Check this first

  • Freelancer (Freiberufler): the EÜR is open to you at any size. The bookkeeping duty in § 141 AO covers trades and farming, not free professions, and a free profession is not a commercial trade under § 1 HGB.
  • Sole trader with a trade (Gewerbe), also a registered e.K.: the EÜR is allowed if revenue is at most €800,000 and net profit at most €80,000 on two year-ends in a row. For a new business, the first year-end decides (§ 241a HGB).
  • Above those figures: under tax law the tax office tells you in writing, and the duty starts with the business year after that notice (§ 141(2) AO). A registered merchant loses the § 241a exemption directly. Talk to a tax advisor before the year starts.
  • GmbH, UG, OHG and KG: always a balance sheet. A GbR or partnership of freelancers (PartG) without a bookkeeping duty can use the EÜR, with its results then split in a separate determination (Feststellung).

Why can a freelancer not simply register as an e.K.? The letters e.K. mean a registered merchant, and a merchant runs a Handelsgewerbe. A translator or doctor does not. So a freelancer is usually just a person with a tax number, and the form field for legal form says so.

The top of the form: lines 1 to 11

These lines have no amounts, but a wrong entry here can cause questions later.

  • Zeile 3, „(Betriebs-)Steuernummer“: the tax number of the business.
  • Zeile 5, „Wirtschafts-Identifikationsnummer“: the business ID that starts with DE. Do not confuse it with your VAT ID (USt-IdNr.) or personal tax ID.
  • Zeile 6, „Art des Betriebs“: your main activity, in a few German words. Examples: Softwareentwicklung, Übersetzungsbüro, Grafikdesign, Onlinehandel, Reinigungsdienst. The official guide asks for the main focus („Schwerpunkt“).
  • Zeile 7, „Rechtsform des Betriebs“: the official guide gives as examples Einzelgewerbetreibende(r) for a sole trader and Angehörige(r) der freien Berufe for a freelancer.
  • Zeile 8, „Einkunftsart“: 3 for selbständige Arbeit (only if § 18(1) EStG is met), 2 for Gewerbebetrieb, 1 for farming and forestry. If you are not sure which is yours, read our guide on Freiberufler or Gewerbe.
  • Zeile 9, „Betriebsinhaber“: usually 1.
  • Zeile 10: „Wurde im Kalenderjahr/Wirtschaftsjahr der Betrieb beendet?“ Was the business closed in the year?
  • Zeile 11: „Wurden im Kalenderjahr/Wirtschaftsjahr Grundstücke/grundstücksgleiche Rechte entnommen oder veräußert?“ Were land or similar rights withdrawn or sold? You must answer this one, even if the answer is no.

Some people search for „Zeile 11 Bezeichnung eintragen“. On the 2025 form, line 11 is the property question above, not a name field. The numbering of the 2023 form differs in parts, so always use the guide for the same year as your form.

Income: lines 12 to 23

Count money when it arrives (§ 11 EStG). An invoice from December that is paid in January usually belongs to the next year.

  • Zeile 12, „Betriebseinnahmen als umsatzsteuerlicher Kleinunternehmer“: if you use the small business VAT exemption, your full income goes here, as the total you actually received.
  • Zeile 13, „davon nicht steuerbare Umsätze“: the part of line 12 that is outside German VAT, or that does not count towards the limit.
  • Zeile 15, „Umsatzsteuerpflichtige Betriebseinnahmen“: your normal income subject to VAT, without the VAT.
  • Zeile 16: income that is VAT-exempt or outside German VAT, including reverse-charge work where your customer owes the VAT („§ 13b UStG“).
  • Zeile 17, „Vereinnahmte Umsatzsteuer“: the VAT you received from customers.
  • Zeile 18, „Vom Finanzamt erstattete und ggf. verrechnete Umsatzsteuer“: VAT refunds from the tax office. This is income, not a negative expense.
  • Zeile 19, „Veräußerung oder Entnahme von Anlagevermögen“: selling an asset or taking it into private use.
  • Zeile 20, „Private Kfz-Nutzung“: private use of a business car.
  • Zeile 23, „Summe Betriebseinnahmen“: the total.

Expenses: lines 27 to 75

Only the lines most people use. A cost goes in the most specific line; line 60 collects the rest.

Zeile 27 and 29

„Waren, Rohstoffe und Hilfsstoffe“ means goods and materials. „Bezogene Fremdleistungen“ means work you bought in, such as subcontractors.

Zeile 30

„Ausgaben für eigenes Personal“: staff costs. Your own drawings are not an expense and never go here.

Zeile 33 and 36

„AfA auf bewegliche Wirtschaftsgüter“ is depreciation on equipment, carried over from Anlage AVEÜR. „Geringwertige Wirtschaftsgüter“ are low-value assets written off at once (§ 6(2) EStG).

Zeile 39, 43, 46

„Miete/Pacht für Geschäftsräume“ is business rent. „Telekommunikation“ is phone and internet. „Rechts- und Steuerberatung, Buchführung“ is legal, tax and bookkeeping cost.

Zeile 49 and 51

„Beiträge, Gebühren, Abgaben und Versicherungen“: business insurance and fees. „Arbeitsmittel“: office supplies, postage, specialist books.

Zeile 54 and 56

„Werbekosten“ means advertising. „Übrige Schuldzinsen“ means other loan interest. Above €2,050 of it, Anlage SZ is required for a sole business.

Zeile 57 and 58

„Gezahlte und nach § 15 UStG abziehbare Vorsteuerbeträge“: input VAT you paid to suppliers. „An das Finanzamt gezahlte und ggf. verrechnete Umsatzsteuer“: VAT you paid to the tax office. Under the small business exemption, both stay normally empty and costs go in at the gross amount.

Zeile 60

„Übrige unbeschränkt abziehbare Betriebsausgaben“: all other fully deductible costs. Check for a better line before using it.

Zeile 62 to 66

Limited costs. „Geschenke“: gifts up to €50 per person per year. „Bewirtungsaufwendungen“: business meals, 70% deductible. „Verpflegungsmehraufwendungen“: travel meal allowances. „Tagespauschale“: home office day rate of €6, at most €1,260 a year.

Zeile 68 to 75

Car costs in their own lines (leasing, tax and insurance, fuel and repairs), commuting, and the total in line 75, „Summe Betriebsausgaben“.

Worked example: VAT goes in and out, and profit stays the same

A freelance translator charging 19% VAT, with one simple 2025 year. All amounts are examples.

  • Zeile 15: fees received, without VAT: €48,000.
  • Zeile 17: VAT received from customers: €9,120.
  • Zeile 23: total income: €57,120.
  • Zeile 29: subcontractors: €6,000. Zeile 33: depreciation on a computer: €500. Zeile 49: insurance: €400. Zeile 60: other costs: €2,000. Together €8,900.
  • Zeile 57: input VAT paid to suppliers: €1,500.
  • Zeile 58: VAT paid to the tax office: €7,620 (€9,120 minus €1,500).
  • Zeile 75: total expenses: €18,020.
  • Zeile 97, „Steuerpflichtiger Gewinn/Verlust“: €57,120 minus €18,020 = €39,100. That is the same as €48,000 minus €8,900.

So VAT appears on both sides and cancels out over time. In a real year it rarely cancels exactly, because of timing. A VAT payment made shortly after 31 December can belong to the old year under the ten-day rule (§ 11(2) EStG), which is why lines 18 and 58 point to it.

Line 97 is the number that goes to Anlage S or Anlage G in your income tax return. Sole businesses also fill line 106 („Entnahmen“, private withdrawals) and line 107 („Einlagen“, private money put in).

Do freelancers need bookkeeping in Germany?

You do not need double-entry bookkeeping for an EÜR, but you do need records. The law expects complete, correct, timely and orderly records (§ 146(1) AO), and a list of your fixed assets (§ 4(3) EStG). Receipts (Belege) are kept for eight years, and books and records for ten (§ 147(3) AO). The form alone is not enough, because the tax office can ask to see what is behind each line.

Sending it, and by when

  • It must be sent electronically in the official data format, and the tax office can allow paper only on request, in case of hardship (§ 60(4) EStDV).
  • You need an ELSTER login or certificate. The Federal Ministry of Finance says that registration can take up to two weeks.
  • The deadline is the same as your income tax return. For 2025: 31 July 2026 without a tax advisor, 1 March 2027 with one. For 2026: 2 August 2027 without one.
  • Attachments: Anlage AVEÜR for fixed assets, and Anlage SZ when other interest passes €2,050.

What the EÜR module does, costs, and leaves out

  • It builds the official lines of Anlage EÜR with AVEÜR and SZ from your bank transactions, receipts, invoices, cash book and asset register, using SKR03 or SKR04 accounts.
  • It shows which account goes to which line, and you can change the mapping. It runs the official validation before you send.
  • After your release, it transmits directly to ELSTER for 2023 to 2025, with your own certificate and PIN.
  • Price: €99 per workspace per month, with 7 free trial days with a card. Without cancelling, the subscription starts on day 8. You can cancel monthly. 100 AI-read receipts per company per month are included.
  • Included per company per twelve months: Anlage EÜR for one business year and the tax returns of one tax year. Another year is unlocked on request and billed separately. The trial does not include transmission.
  • Language: screens are in English, while line labels stay in official German on purpose, so they match the form. That is why this page exists. The file sent stays German.
  • It gives no individual tax advice, does not decide your Einkunftsart for you, and does not offer payroll.

A simple EÜR can also be entered for free in the ELSTER portal. For a freelancer with few invoices, Accountable or Norman can cost less; our freelancer taxes guide compares the prices as published on their sites on 2 November 2026. A tax advisor (Steuerberater) is the right choice if you have rental property in the business, a business sale, or a change between EÜR and balance sheet.

Frequently asked questions

What do I write for Art des Betriebs?

A short German description of your main activity, such as Softwareentwicklung or Reinigungsdienst. It is free text. Use the same wording you gave on your tax registration questionnaire, unless your work has changed.

Do I need Anlage EÜR as a Kleinunternehmer?

Yes. The small business exemption is about VAT only. You still file the EÜR, and you enter your income in line 12. The official rule has no minimum turnover.

Is Anlage EUR the same as Anlage EÜR?

Yes. EUR is simply EÜR typed without the umlaut. Some software writes EUeR. It has nothing to do with the currency.

My health insurance is a big cost. Which line is it?

None. Your own health, care and pension contributions are private and go in Anlage Vorsorgeaufwand of your income tax return, not in Anlage EÜR.

I'm a freelancer earning over €80,000. Do I have to switch to a balance sheet?

Not because of § 141 AO, as it does not cover free professions. A sole trader with a Gewerbe is different and can be told to switch by the tax office. This is one reason why your classification matters.

I bought a laptop. Can I put the whole price in?

That depends on the price and the rule you use. Low-value assets go to line 36, and other assets are spread through depreciation in line 33 via Anlage AVEÜR. Depreciation comes from your asset list, not from the bank payment.

Primary sources and scope

Authoritative references for the key claims on this page. Check the current text before making a filing or accounting decision.