EÜR explained: the profit statement (Einnahmenüberschussrechnung) for the self-employed

Who has to file an EÜR?

Freelancers may always calculate their profit with the EÜR. Trade businesses may too, as long as they are not obliged to keep full double-entry books – which applies from more than €800,000 turnover or €80,000 profit a year. You file the Anlage EÜR electronically together with your income tax return.

Income minus expenses

The principle is simple: profit = business income − business expenses. What counts is when the money flows (cash principle, Zufluss- und Abflussprinzip). Regular payments such as rent or VAT prepayments around the turn of the year are assigned under the ten-day rule (Zehn-Tage-Regel) to the year they economically belong to.

Depreciation (AfA), low-value assets and asset register

Expensive purchases such as a laptop, car or machine are not deducted at once but spread over their useful life (depreciation, AfA):

• Low-value assets (geringwertige Wirtschaftsgüter, GWG) up to €800 net can be written off in full immediately.
• Computer hardware and software may be depreciated over one year.
• Other fixed assets are depreciated on a straight-line basis over their useful life according to the official AfA table.
• All fixed assets belong in the asset register for the EÜR (Anlage AVEÜR).

Private use and partly deductible costs

If you also use your car, phone or home office privately, only the business share is deductible. Business meals (Bewirtungskosten) are 70 % deductible, gifts to business partners only up to €50 per person per year.

EÜR with KontoVexa

KontoVexa books every invoice and receipt to the right SKR03 account and the right line of the Anlage EÜR, separates private shares and keeps the asset register with straight-line depreciation and low-value assets. If you have several businesses, KontoVexa creates the EÜR per business. At the end of the year you send the Anlage EÜR directly via ELSTER.

Frequently asked questions