Anlage EÜR: Line-by-Line Guide to Filling Out Your Tax Form

The Anlage EÜR (Attachment EÜR) is the official German tax form used to report business income and expenses on the individual income tax return (Einkommensteuererklärung). If you are self-employed or operate a business as a sole proprietor, the Anlage EÜR is one of the most important documents you'll file with the German tax authority.

Despite its importance, many business owners find the Anlage EÜR confusing because it contains dozens of line items, uses technical accounting language, and requires precise categorization of revenues and expenses. A single error can lead to incorrect tax calculations, penalties, or an audit.

This guide will walk you through the Anlage EÜR line by line, explaining what each section means, what figures go where, and how to avoid common mistakes.

What is the Anlage EÜR?

The Anlage EÜR is the tax authority's standardized form for reporting income and expenses from a business operated as a sole proprietorship (Einzelunternehmen). The form is mandatory for all self-employed individuals who have gross business revenues exceeding certain thresholds.

Key facts about the Anlage EÜR:

• Mandatory since 2005 for most self-employed individuals in Germany
• Must be filed electronically via ELSTER (Elektronisches SteuerErklarung und Einkommensteuer REturn system) since 2017
• Based on the EÜR (Einnahmen-Überschuss-Rechnung, profit and loss statement)
• Uses cash accounting principles, not accrual accounting
• Filed as an attachment (Anlage) to the Einkommensteuererklärung (income tax return)
• Must be filed by May 31 of the following year (extended to July 31 with a tax advisor)

The Anlage EÜR is based on the EÜR (Einnahmen-Überschuss-Rechnung), which is a simplified form of business accounting that tracks cash inflows and outflows rather than using accrual accounting. This makes it more straightforward than the GuV (Gewinn- und Verlustrechnung) for smaller businesses.

Historical Background and Filing Requirements

Before 2005, self-employed individuals in Germany had more freedom in how they reported business income. The introduction of the Anlage EÜR in 2005 brought standardization and transparency to business income reporting. The mandatory electronic filing requirement via ELSTER, which began in 2017, further modernized the process.

Today, the Anlage EÜR is filed as part of your annual Einkommensteuererklärung. Most tax professionals use dedicated software like DATEV, Lexware, or sevDesk to auto-generate the Anlage EÜR from your business accounting records, reducing the risk of errors.

Section-by-Section Walkthrough

Lines 1-9: General Information (Allgemeine Angaben)

The first section of the Anlage EÜR contains general information about you and your business.

• Line 1: Business name (Betriebsstätte) - Enter the name under which you operate your business
• Line 2: Your tax identification number (Steuernummer) - A unique 10-digit number assigned by your local tax office
• Line 3: Business address (Betriebsstätte) - The actual location where you conduct business
• Line 4: Type of business (Art des Betriebs) - Select from pre-defined categories: retail, services, manufacturing, agriculture, etc.
• Line 5: Start date of business (Gründungsdatum) - When you started self-employment
• Line 6: End date (if applicable) - Only filled if you ceased business operations during the year
• Line 7: Business form - Whether you are a sole proprietor (Einzelunternehmer) or partner in a partnership
• Line 8-9: Other identifying information - May include investment income or foreign business operations

For most small business owners, this section is straightforward. However, ensure your Steuernummer is correct, as errors here can delay processing of your return.

Lines 11-22: Business Revenues (Betriebseinnahmen)

This section captures all revenues (Einnahmen) from your business operations. It is critical to include all revenues, as the tax authority has multiple ways to cross-check your reported figures.

• Line 11: Sales revenues (Umsatzerlöse) - Total revenue from the sale of goods or services. This is the largest figure for most businesses.
• Line 12: Other operating income (Sonstige Betriebseinnahmen) - Income from activities ancillary to your main business, such as rental income from equipment owned by the business
• Line 13: Tax-exempt income (Steuerfreie Einnahmen) - Income that is not subject to income tax, such as certain subsidies or public grants
• Line 14: Private use adjustment (Privatentnahmen) - If you withdrew goods from the business for personal use, the fair market value must be reported here
• Line 15: VAT credit refunds (Umsatzsteuer-Erstattung) - If you received a refund of VAT paid, enter it here
• Line 16-19: Other income categories - Various other revenue sources depending on your business type
• Line 20: Total operating revenues - Sum of all revenues. This figure flows to your income tax return.

The most common revenue line is Line 11 (Umsatzerlöse). For retail businesses, this is total sales. For service businesses, this is fees charged to clients. The key rule: report revenue when you actually receive payment (cash basis), not when you invoice.

Line 14 (Privatentnahmen) requires special attention. If you took goods from your business inventory for personal use (for example, a retailer taking merchandise from the shelf), you must report the fair market value as revenue. This ensures proper taxation of personal consumption from business stock.

Lines 23-65: Business Expenses (Betriebsausgaben)

Lines 23-65 are the longest and most complex section of the Anlage EÜR. Here you deduct all expenses (Ausgaben) incurred in running your business. Each expense must fit into a specific category.

• Line 23: Cost of goods sold (Wareneinsatz) - For retail and trading businesses, the cost of goods purchased for resale. Use the formula: Opening Inventory + Purchases - Closing Inventory = Cost of Goods Sold
• Line 24: Raw materials and supplies (Rohstoffe und Vorräte) - For manufacturing businesses, the cost of raw materials used in production
• Line 25: Personnel costs (Personalkosten) - All salaries, wages, and social insurance contributions paid to employees
• Line 26-30: Personnel-related expenses - Training costs, uniforms, employee benefits, and similar items
• Line 31: Depreciation (Abschreibungen) - Systematic allocation of capital asset costs over their useful life
• Line 32: Rent or lease payments (Miete) - Regular rent for business premises or leased equipment
• Line 33: Operating costs (Betriebskosten) - Utilities, water, sewage, cleaning, and maintenance of business premises
• Line 34: Insurance and contributions (Versicherungen) - Business liability insurance, professional liability, and mandatory contributions
• Line 35: Office supplies (Büromaterial) - Paper, pens, printer ink, and other consumables
• Line 36: Telecommunications (Telekommunikation) - Phone, internet, mobile phone, and postal charges
• Line 37-42: Travel expenses (Reisekosten) - Lodging, meals, and transportation for business trips, with limitations
• Line 43: Vehicle expenses (Kfz-Kosten) - For vehicles used partly for business: fuel, maintenance, insurance (use 1/3 rule for mixed use)
• Line 44: Advertising and marketing (Werbung und Öffentlichkeitsarbeit) - Website maintenance, advertisements, sponsorships
• Line 45: Professional services (Freiberufliche Leistungen) - Fees paid to accountants, lawyers, consultants
• Line 46: Gifts (Geschenke) - Business gifts, limited to EUR 35 per recipient per year
• Line 47: Meals and entertainment (Bewirtungsaufwand) - Customer meals and business entertainment, limited to 50% deductibility
• Line 48-54: Other operating expenses (Sonstige Betriebsausgaben) - Includes subscriptions, memberships, training, bank fees, software licenses
• Line 55: Provisions (Rückstellungen) - Estimated costs for future obligations (advanced topic)
• Line 56-60: Adjustments and special items - Various adjustments depending on business type
• Line 61-65: Final expense adjustments - Results in total operating expenses

Expenses must meet two key criteria to be deductible: (1) they must be incurred in connection with your business, and (2) they must be necessary and reasonable. Personal expenses are not deductible.

A few important rules about specific expense categories:

• Travel Expenses: Overnight lodging and meals can be deducted at per-diem rates. Day trips typically allow only meal deductions.
• Vehicle Expenses: If you use a vehicle partly for business and partly for personal use, you must allocate the costs. A common allocation is the 1/3 rule: one-third business, two-thirds personal.
• Meals and Entertainment: Only 50% of meal and entertainment expenses are tax-deductible. The other 50% is considered a personal benefit.
• Gifts: Business gifts to clients or business partners are limited to EUR 35 per recipient per year.
• Home Office: If you work from home, you can deduct home office expenses using either the simplified flat rate (EUR 5 per square meter per month, max EUR 1,250) or the actual allocation method.
• Depreciation: Capital assets (machinery, vehicles, equipment) are depreciated over their useful life per tax law. You cannot fully deduct the cost in the year of purchase.

Lines 66-73: Profit Calculation (Gewinnermittlung)

The final section of the Anlage EÜR brings together all revenues and expenses to calculate your business profit.

• Line 66: Total business revenues - Carried forward from Line 20
• Line 67: Total business expenses - Carried forward from Line 65
• Line 68: Operating profit (Betriebsergebnis) - Line 66 minus Line 67. This is your primary profit figure.
• Line 69: Other income (Sonstige Einkünfte) - Non-business income such as interest or dividend income (this section may differ based on form version)
• Line 70: Net profit - The bottom line profit figure that flows to your income tax return
• Lines 71-73: Tax loss carryforwards and adjustments - If you had a loss in a prior year, it carries forward here

Line 68 (operating profit) is the most important line. This figure determines your tax liability. Even small errors here can compound when calculating income tax and self-employment tax.

Supplementary Information (Ergänzende Angaben)

The Anlage EÜR may include supplementary information sections depending on your business type and situation:

• Fixed assets: If you purchased capital assets during the year, you may need to complete a separate asset register
• VAT liability: If you are VAT-liable (Umsatzsteuer-Pflicht), you may need to provide additional VAT information
• Quarterly tax payments: If applicable, information on estimated tax (Einkommensteuer-Vorauszahlungen) paid during the year
• Basis of accounting: Confirmation of whether you use cash or accrual accounting

Anlage AVEÜR: When You Need the Asset Register

In addition to the Anlage EÜR, you may be required to file an Anlage AVEÜR (Anlageverzeichnis - asset register) if:

• You purchased capital assets (machinery, vehicles, buildings, equipment) during the year
• You have capital assets for which you claim depreciation
• Your annual business revenues exceed certain thresholds (typically EUR 600,000)
• You operate as a partnership or have multiple businesses

The Anlage AVEÜR is a detailed list of all fixed assets, including:

• Description of each asset
• Date of purchase
• Original cost
• Depreciation method and useful life
• Accumulated depreciation to date
• Current book value

If your business uses accounting software, the Anlage AVEÜR can typically be auto-generated from your asset records. Most professionals will prepare this automatically if needed.

Common Mistakes in the Anlage EÜR

Using Software to Auto-Generate the Anlage EÜR

Important Dates and Deadlines

Key deadlines for Anlage EÜR filing:

• Standard deadline: May 31 of the following year (for self-filed returns)
• Extended deadline: July 31 of the following year (if filed through a tax advisor or certified accountant)
• Electronic filing requirement: Mandatory via ELSTER since January 1, 2017
• Penalties: Late filing can result in penalties of EUR 5-10 per day or EUR 10,000 maximum

If you miss the deadline, you can file an extension request (Fristverlängerung) through ELSTER or your tax advisor. However, extensions are not automatic; they must be requested before the original deadline.

The Relationship Between EÜR and GuV

An important note: the EÜR (and thus the Anlage EÜR) is not the same as a GuV (Gewinn- und Verlustrechnung), although both measure profit.

The EÜR uses cash accounting: revenues and expenses are recorded when money is received or paid. The GuV uses accrual accounting: revenues and expenses are recorded when earned or incurred, regardless of when cash changes hands.

For example: you invoice a client in December but receive payment in January. In an EÜR, this revenue appears in January (cash received). In a GuV, this revenue appears in December (when invoiced).

For small business owners, the EÜR is simpler and more common. However, if your business grows beyond certain thresholds or you incorporate as a GmbH, you will be required to file a GuV instead.

Cross-References and Related Topics

To deepen your understanding of business accounting and taxation in Germany, explore these related topics:

• euer-oder-guv-vergleich: Understanding the differences between EÜR and GuV, and when each is required
• zufluss-abfluss-prinzip-periodenabgrenzung: The difference between cash-based and accrual-based accounting principles, and how they affect your tax reporting

Final Checklist for Completing the Anlage EÜR

Before submitting your Anlage EÜR, verify the following:

• All general information (lines 1-9) is correct and current
• All revenues are included and accurately reported
• All legitimate business expenses are claimed
• Expenses are properly categorized in the correct line items
• Depreciation calculations are correct and consistent with prior years
• Home office deduction (if claimed) is properly calculated
• The profit calculation (lines 66-73) is mathematically correct
• Anlage AVEÜR is included if required
• The form is being filed electronically via ELSTER
• Your Steuernummer is correct
• The filing deadline is met

Conclusion

The Anlage EÜR may seem complex at first glance, but it becomes manageable when you understand the structure and purpose of each section. The key to accurate filing is to maintain detailed business records throughout the year, properly categorize all revenues and expenses, and use accounting software when possible to reduce errors.

Whether you prepare the Anlage EÜR yourself or work with a tax professional, ensure that the form accurately reflects your business performance. Accuracy in the Anlage EÜR protects you from audit risk and ensures you pay only the taxes you truly owe.