Made Simple: How to Keep an Overview of Your Finances
Einnahmenüberschuss- rechnung (EÜR) Made Simple: How to Keep an Overview of Your Finances
If you are a Freiberufler (self-employed professional), you are required to determine your profit using an Einnahmenüberschussrechnung (EÜR). You must submit this together with your Steuererklärung (tax return) to your Finanzamt. However, this method of profit determination is also permitted for certain other business structures.
Compared to doppelte Buchführung with Bilanz and Gewinn- und Verlustrechnung (GuV), which larger companies are legally required to maintain, the EÜR is significantly quicker and easier to prepare.
With the right Buchhaltungs-Software, the process becomes even simpler: with just one click, your EÜR can be generated completely — without tedious calculation or typing errors. For this reason, we strongly recommend using one of the many digital accounting solutions available on the market to manage your Buchhaltung efficiently.
In this article, you’ll learn how an Einnahmenüberschussrechnung is structured and how to calculate your profit using it. And for those who prefer to prepare their own EÜR (or simply want to understand the process in more detail), we’ve prepared a short step-by-step guide.
Einnahmenüberschussrechnung (EÜR) Made Simple: How to Keep an Overview of Your Finances
If you are a Freiberufler (self-employed professional), you are required to determine your profit using an Einnahmenüberschussrechnung (EÜR). You must submit this together with your Steuererklärung (tax return) to your Finanzamt. However, this method of profit determination is also permitted for certain other business structures.
Compared to doppelte Buchführung with Bilanz and Gewinn- und Verlustrechnung (GuV), which larger companies are legally required to maintain, the EÜR is significantly quicker and easier to prepare.
With the right Buchhaltungs-Software, the process becomes even simpler: with just one click, your EÜR can be generated completely — without tedious calculation or typing errors. For this reason, we strongly recommend using one of the many digital accounting solutions available on the market to manage your Buchhaltung efficiently.
In this article, you’ll learn how an Einnahmenüberschussrechnung is structured and how to calculate your profit using it. And for those who prefer to prepare their own EÜR (or simply want to understand the process in more detail), we’ve prepared a short step-by-step guide.
Who Can Use the Einnahmenüberschussrechnung (EÜR) Method?
In principle, all businesses and self-employed individuals are required to document their profits in a way that is traceable for the Finanzamt. Section § 4 Abs. 3 EStG (Einkommensteuergesetz) defines who may use einfache Buchführung with an Einnahmenüberschussrechnung (EÜR) instead of doppelte Buchführung. This includes:
Freiberuflerinnen* (self-employed professionals)
Kleingewerbe (small businesses)
Gewerbetreibende who generate less than EUR 800,000 in annual turnover and less than EUR 80,000 in annual profit (e.g., eingetragene Kaufleute, Partnergesellschaften or GbRs)
landwirtschaftliche Betriebe whose utilized agricultural area is valued at less than EUR 25,000 and which earn less than EUR 80,000 in annual profit
Kapitalgesellschaften (for example GmbH, UG or AG) are not permitted to use the Einnahmenüberschussrechnung. They are legally required to maintain doppelte Buchführung.
For legal forms to which threshold limits apply, particular care is required: if, for example, your turnover is below EUR 800,000 but your profit exceeds EUR 80,000, you are already subject to the obligation of doppelte Buchführung.
Both criteria must be met to determine your profit using the EÜR.
How and When to Submit the EÜR to the Finanzamt
You must submit the Einnahmenüberschussrechnung (EÜR) for your business together with your Steuererklärung to your local Finanzamt.
To do this, simply complete the form Anlage EÜR. You can find the appropriate form in the official tax administration program ELSTER.
In this form, you enter your previously determined Betriebseinnahmen and Betriebsausgaben. The Betriebsausgaben are subtracted from the Betriebseinnahmen, resulting in your company’s Gewinn, which is subject to taxation.
The Steuererklärung, including the EÜR, must be submitted by July 31 of the following year.
Attention:
In the past, Kleinunternehmerinnen* were allowed to submit an informal Einnahmenüberschussrechnung (EÜR) instead of the official Anlage EÜR form.
This is no longer permitted. Since 2017, even Kleinunternehmen are required to use the standard form when submitting their EÜR.
The Structure of the Einnahmenüberschussrechnung (EÜR)
The structure of an Einnahmenüberschussrechnung (EÜR) follows the format of the Anlage EÜR, which was introduced by the Bundesfinanzministerium (BMF) in 2005. It consists of a main section and several supplementary schedules (Anlagen), which must also be completed where applicable.
| Designation | Content | To be completed by: |
|---|---|---|
| Annex (Anlage) EÜR | In the main section, the Einnahmenüberschussrechnung (EÜR) is carried out. | All |
| Annex (Anlage) AVEÜR | In the Anlageverzeichnis, you must prepare an overview of your fixed and current assets. | All |
| Annex (Anlage) ER | You only need to submit the Ergänzungsrechnung if value adjustments are required. The ER reflects the individual acquisition costs of a specific partner for particular Wirtschaftsgüter or corrects tax benefits related to that individual. | Only Personengesellschaften (partnerships) |
| Annex (Anlage) SE | In the Sonderberechnung, special business income and expenses are listed. | Only Personengesellschaften (partnerships) |
| Annex (Anlage) AVSE | You must also submit an Anlageverzeichnis with the Anlage AVSE | Only Personengesellschaften (partnerships) |
The Anlage EÜR is the most important component of your Einnahmenüberschussrechnung (EÜR). It is divided into several sections, which are briefly explained below.
Business Information
At the beginning of the Einnahmenüberschussrechnung (EÜR) form, you must provide general information about yourself and your business. In lines 1–8, you are required to enter:
Your first and last name, or the name of your company
Your Steuernummer
Art des Betriebs (type of business activity)
Rechtsform des Betriebs (legal form of the business)
Einkunftsart (type of income)
Betriebsinhaber*in (business owner)
You must also indicate whether you discontinued your business activity during the relevant Wirtschaftsjahr, or whether you withdrew or sold Grundstücke (real estate) or grundstücksgleiche Rechte (rights equivalent to real property).
Operating Income (Betriebseinnahmen)
The second section of your EÜR – the Gewinnermittlung – is divided into Betriebseinnahmen, Betriebsausgaben, and the determination of Gewinn. In lines 11–21, you must enter all types of income applicable to your business, including:
Betriebseinnahmen as an umsatzsteuerlicher Kleinunternehmer*in
Betriebseinnahmen from land- und forstwirtschaftliche Tätigkeit (agricultural and forestry activities)
umsatzsteuerpflichtige and umsatzsteuerfreie Betriebseinnahmen
Collected and refunded Umsatzsteuer from the Finanzamt
Sale or withdrawal of Anlagevermögen (fixed assets)
Private use of company vehicles (private Kfz-Nutzung)
Other withdrawals in kind, use of goods, or services (Sach-, Nutzungs- und Leistungsentnahmen)
Dissolution of Rücklagen and Ausgleichsposten
You must then total all your income and enter the sum in line 22.
Operating Expenses (Betriebsausgaben)
In the next step, you list your Betriebsausgaben. Complete all fields that apply to you:
Betriebsausgabenpauschale for specific professional groups (e.g. Journalistinnen*, Künstlerinnen*, part-time Wissenschaftlerinnen*, Forstwirtinnen*, etc.)
Waren, Rohstoffe und Hilfsstoffe, including ancillary costs
bezogene Fremdleistungen (purchased external services)
Ausgaben für eigenes Personal (expenses for your own personnel)
Absetzung für Abnutzung (AfA) of Wirtschaftsgüter (depreciation of assets)
Raumkosten und sonstige Grundstücksaufwendungen (room costs and other property-related expenses)
sonstige unbeschränkt abziehbare Betriebsausgaben (e.g. travel and training expenses, work materials, advertising expenses, Steuerberatung, etc.)
beschränkt abziehbare Betriebsausgaben (e.g. gifts, häusliches Arbeitszimmer, etc.)
Kraftfahrzeug- und andere Kosten (vehicle and other costs)
nicht abziehbare Beträge (non-deductible amounts)
You must enter the total of these expenses in line 88.
Determination of Profit (Ermittlung des Gewinns)
The next step is the Ermittlung des Gewinns. To do this, you enter the total amount of your Einnahmen and Ausgaben in the corresponding fields. You then add any steuerfreie Beträge (tax-free amounts) and subtract nicht abziehbare Beträge (non-deductible amounts). In addition, the following items may need to be considered:
Investitionsabzugsbeträge from previous years
Hinzu- und Abrechnungen in the case of a change in the method of profit determination (e.g. from doppelte Buchführung to einfache Buchführung)
Ergebnisanteile from participations in Personengesellschaften (partnerships)
Finally, the Gewinn is adjusted by any amounts already taken into account and by the Schuldzinsenabzug pursuant to § 4 Abs. 4a EStG. The steuerpflichtige Gewinn (or Verlust) must then be entered in line 109.
Supplementary Information and Additional Details for Sole Proprietorships.
In the section Ergänzende Angaben, you must declare your Rücklagen (reserves) and stille Reserven (hidden reserves). This section also includes, for example, geringwertige Wirtschaftsgüter (GWG), Vermögensgegenstände des Anlagevermögens (fixed assets), as well as Straf- und Nachzahlungen (penalties and subsequent tax payments).
If you operate an Einzelunternehmen (sole proprietorship), you must also report your Entnahmen (withdrawals) and Einlagen (capital contributions).
How Is Profit Calculated Using the EÜR? (Wie wird der Gewinn mit der EÜR berechnet?)
The basic formula for determining profit using an Einnahmenüberschussrechnung (EÜR) is simple:
Profit = Income – Expenses
However, to complete the Anlage EÜR for your Jahresabschluss with accurate figures, proper preparation throughout the financial year is essential. Ideally, you should document all your business income and expenses, sorted directly by category. For this purpose, you use what is known as a Journal, which can be maintained in an Excel spreadsheet or—preferably—with specialized EÜR software. The software performs the calculations automatically, so at the end of the year you only need to enter the amounts into the correct columns of the Anlage EÜR. Most accounting programs are equipped for this.
What Is the Zu- und Abflussprinzip?
You may have wondered how to handle the following situation: you issue an invoice in December 2019 for a service you provided that same year, but your client does not pay the invoice until January 2020. The payment therefore reaches your account only in the new year, 2020. Does this income count for the previous year or the new one?
In such cases, the Zu- und Abflussprinzip as defined in § 11 EStG applies. It stipulates that your income is recorded only when it has actually been received in your account. The same applies to expenses: they are recognized only once the payment has left your account. What matters is not the date of the invoice but the date on which the payment was actually received or made.
Therefore, if you issued an invoice in December 2019 but your client paid in January, the income must be included in your Steuererklärung for 2020.
What Are the Special Features of the Einnahmenüberschussrechnung (EÜR)?
The Einnahmenüberschussrechnung (EÜR) is considerably simpler than doppelte Buchführung. Nevertheless, there are certain special aspects you should be aware of when calculating your Gewinn. The following points are handled in a specific way within the framework of the EÜR.
Anlagenverzeichnis and Anlagenbuchhaltung (Asset Register and Asset Accounting)
To complete the Anlage AVEÜR, you must maintain a basic Anlagenbuchhaltung (asset accounting). In your Anlagenverzeichnis, you document the Wirtschaftsgüter (assets) you acquired during the previous year. This includes details such as the net purchase price, the Vorsteuer (input VAT) paid, useful life and depreciation amount, as well as distinctions between abnutzbares (depreciable) and nicht abnutzbares Anlagevermögen (non-depreciable fixed assets).
The Anlage is divided into the following categories:
Grundstücke und grundstücksgleiche Rechte (land and rights equivalent to real property)
häusliches Arbeitszimmer (home office)
immaterielle Wirtschaftsgüter (intangible assets)
bewegliche Wirtschaftsgüter (tangible movable assets)
Finanzanlagen (financial assets)
Umlaufvermögen (current assets)
Sacheinlagen (Contributions in Kind)
Sacheinlagen may include, for example, a laptop, printer, or office furniture that you purchased privately before founding your business. If you now use these items more than 50 percent for business purposes, they are considered Sacheinlagen and must be depreciated, just like other Wirtschaftsgüter. However, depreciation is no longer based on the original purchase price but on the value the item has at the time the business is established.
Bareinlagen (Cash Contributions)
Like Sacheinlagen, Bareinlagen are not considered income that affects profit. They also cannot be depreciated and therefore have no special relevance for your Einnahmenüberschussrechnung (EÜR).
Darlehen und Kredite (Loans and Credits)
If you have taken out a Darlehen or Kredit, the payments received from it do not qualify as income. Conversely, the repayment of the principal does not count as an expense. As a result, loans and credits have no impact on your business profit. However, Zinsen (interest) and Provisionen (fees) are considered expenses or income and must be recorded in the EÜR.
Umsatzsteuer (Value-Added Tax)
If you are liable for Umsatzsteuer, you may wonder what happens to the VAT indicated on invoices. The tax you list on invoices to your clients counts as income. Conversely, the VAT paid on goods or services you purchase counts as an expense in the form of Vorsteuer (input tax).
EÜR vs. Bilanzierung: The Difference
There are several fundamental differences between einfache Buchführung with an Einnahmenüberschussrechnung (EÜR) and doppelte Buchführung with Bilanzierung and a Gewinn- und Verlustrechnung (GuV). In general, the latter is more complex and time-consuming:
Bookkeeping: For the EÜR, a simple bookkeeping system is sufficient. Companies subject to Bilanzierung are required to use doppelte Buchführung, meaning that every business transaction must be recorded in two corresponding accounts.
Profit Determination: For the EÜR, you only need to compare your Einnahmen (income) and Ausgaben (expenses). In Bilanzierung, profit is determined through an asset comparison (Vermögensvergleich). Here, Anlagevermögen and Umlaufvermögen (the Aktiva) are compared with Eigenkapital and Fremdkapital (the Passiva). Based on this comparison, a Gewinn- und Verlustrechnung (GuV) is prepared to determine whether the company has made a profit or a loss.
Timing of Recognition: While the EÜR follows the Zu- und Abflussprinzip, meaning income and expenses are recognized upon payment, Bilanzierung records all income and expenses as of the invoice date, regardless of whether payment has been made.
Inventory: Those who determine profit using the EÜR are not required to conduct an inventory. However, companies using Bilanzierung must carry out a full inventory, measuring and documenting all Betriebsvermögen (business assets).
Umsatzsteuer (VAT): Businesses using the EÜR must include Umsatzsteuer in their calculations to determine profit. Under Bilanzierung, however, Umsatzsteuer is treated merely as a through-flow item (durchlaufender Posten) and does not affect profit determination.
Advantages and Disadvantages of the Einnahmenüberschuss- rechnung (EÜR)
Compared with Bilanzierung, the Einnahmenüberschussrechnung (EÜR) offers many advantages — but also some disadvantages. Here is an overview:
| Advantages | Desvantages | |
|---|---|---|
| EÜR | Easy to carry out, even without specialist knowledge No obligation to maintain a cash book No inventory required No need for double-entry balance accounts Higher liquidity, since taxes are only due once payments have been received or made Cost-effective | Because no inventory is required, the cost of goods sold cannot be determined Assets are not made visible Banks prefer Bilanzierung when granting loans |
| Accounting / Financial Statement Preparation |
| Extensive professional knowledge required More complex and costly than the EÜR |
Digital Tools for Business Accounts
In recent years, the banking market has been reshaped by FinTechs and startups, leading to the development of numerous business accounts designed to support financial management through digital tools. Online banking and mobile apps have made bookkeeping easier and faster. Below is an example of the features commonly offered:
Store receipts digitally: This is especially convenient if you travel frequently. Simply take a photo of your invoice or receipt using your banking app and upload it. The document is then automatically recorded in your Buchhaltung.
Categorize receipts: Some banks allow you to categorize your digital receipts directly (e.g., rent, communication costs, office supplies). This gives you a quick overview of where most of your expenses are incurred.
Calculate or withhold taxes: Certain banks automatically deduct taxes from your income and set them aside in an “invisible sub-account.” This helps you always see how much net income you actually have available.
Guest access for tax advisors: You no longer need to manually manage or forward your receipts to your Steuerberater*in. Instead, you can simply grant them guest access to your account.
Generate reports: Many business accounts also provide various reports — from budget planning and Umsatzsteuer summaries to invoicing reports.
Calculate hourly rates: This feature allows you to assess whether your project is economically viable and to quickly identify which tasks are the biggest time consumers.
Conclusion
ChatGPT:
If you are a Freiberufler (self-employed professional) or run a small business, you can benefit from the advantages of the Einnahmenüberschussrechnung (EÜR). With proper preparation throughout the financial year, it can be managed even without a Steuerberater*in or extensive accounting knowledge — although, of course, you can always seek professional assistance if needed.
If you enjoy bookkeeping and want to gain deeper insight into your business, you also have the option to voluntarily switch to doppelte Buchführung. This method likewise offers certain advantages and helps you plan your next steps strategically.
Whichever option you choose, there are now many different Buchhaltungssoftwares available that make entrepreneurial life much easier.
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