Tax return for tradesmen and self-employed persons
Procedure
The tax return, including the balance sheet and the EÜR annex, must be submitted to the tax office in electronic form by remote data transmission (so-called ELSTER procedure).
This software developed by the tax authorities for tax returns and the EÜR annex is available free of charge on the Internet under "ElsterFormular". An overview of software products that support the e-balance sheet (electronic balance sheet) can be found at http://www.esteuer.de/.
On request, the tax return including the annexes can be submitted in paper form by post or in person to avoid undue hardship.
Once the tax return has been submitted, the tax office will issue a tax assessment notice for the respective calendar year, in which the solidarity surcharge and, if applicable, the church tax will be assessed in addition to the income tax.
