In most cases, the time of payment determines the year in which income and expenses are taken into account for tax purposes.Īs simple as the principle of earnings determination by EÜR sounds: The times of the “Freestyle-EÜR”, in which taxpayers were allowed to structure or combine their income and expenditure according to discretion, are long gone. The valuation questions, annual accruals and other subtleties required in commercial balance sheets (“business asset comparison”) play no role in the URD. In other words: operating income minus operating expenses = revenue surplus (= taxable profit). 3 EStG non-accountable self-employed and traders may set as profit the surplus of operating income over the operating expenses. In principle, the determination of profits by revenue surplus calculation is very simple: According to § 4 Abs. Prefer to file an informal request for extension of time: As a rule, the tax office grants an extension until the end of September of the current year.īy the way: If a tax consultant takes care of your tax obligations, he can let time until the end of 2018 and then take over the electronic data transfer. If you have trouble keeping the May deadline, you should not go to Dive Station. The two-month extension of the deadline, which has been announced for a long time until the end of July, will apply for the first time in 2019. Important: Deadline for EÜR and all other company and private tax returns will be for the last time.
This can be, for example, the free Elster tax signature (ELSTER certificate). For this you need an electronic signature. to “authenticate” your data transfer on top of that.transmit the system electronically (via the so-called ELSTER interface) to the tax office and.determine your revenue surplus using the official “EÜR facility”,.If you have made an informal EÜR in the past, you are facing a change in the upcoming tax return for the year 2017: From this year you have to … This alone will hardly apply to you, because you can read this text on the computer screen or on your smartphone or tablet. However, this possibility exists only in real hardship cases. It states: “Upon application, the tax authority may waive electronic transmission in order to avoid unreasonable hardship In this case, the tax return must be accompanied by a profit determination in accordance with the officially prescribed form. In the (unlikely ?) case that an electronic data transfer presents you with insurmountable hurdles, you can apply for exemption according to § 60 Abs. This option is now only available in exceptional cases: If necessary, even on paper: Whoever wanted, could save the electronic data transmission. Small business owners with operating income of up to 17,500 euros were allowed to submit to the tax office in the past, a formless profit determination.