Einnahmen-Überschuss-Rechnung (EÜR) annual filing

Overview

Use this when filing your annual accounts as a small business or freelancer. Submit Einnahmen-Überschuss-Rechnung (EÜR) via ELSTER by 31 July unless extended.

Timing to be aware of

Recurring

Reference only — your timing may differ. Confirm with the relevant office.

Key date to check

All income and expense records for the year

Common questions

Questions people often look up at this stage. Answers are general — confirm with the relevant office or a qualified professional.

• My freelance visa application was rejected. What are my options?
• I have a Steuer-ID but my client says I need a Steuernummer. Are they the same?
• My visa says Selbstständige Tätigkeit nicht gestattet. Can I do freelance work?
• I just arrived; why do I have two different tax numbers and which one do I give my boss?
• What is ELSTER and do I really have to use it for my taxes?

Related events

• Gewerbeanmeldung (business registration)
  Critical
  When triggered
• Freiberufler registration with Finanzamt
  Critical
  When triggered
• Fragebogen zur steuerlichen Erfassung submission
  Critical
  When triggered
• Steuernummer für Selbstständige receipt
  Critical
  When triggered
• Insolvenzantrag für Unternehmen (business bankruptcy)
  Critical
  When triggered