Tax return for tradesmen and self-employed persons
- Steuern und Abgaben
Procedure
The tax return including the balance sheet or the EÜR annex must be submitted to the tax office in electronic form by means of remote data transmission (so-called ELSTER procedure).
This software developed by the tax authority for the tax return and the EÜR annex is available free of charge on the Internet under "ElsterFormular". An overview of the 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 attachments to avoid undue hardship can be submitted in paper form by post or in person.
After submitting the tax return, the tax office issues a tax assessment for the respective calendar year, in which not only the income tax but also the solidarity surcharge and, if applicable, the church tax are determined.