Einnahmen ueberschuss rechnung

What Is Einnahmenüberschussrechnung (EÜR)?

The Einnahmenüberschussrechnung (EÜR), or income surplus statement, is a simplified method for determining the annual profit or loss of a business for tax purposes in Germany. It falls under the broader financial category of Gewinnermittlung within German Steuerrecht. Unlike more complex accounting methods, the EÜR calculates profit as the simple excess of Betriebseinnahmen (operating income) over Betriebsausgaben (operating expenses). This method is particularly popular among small businesses, Freiberufler, and Kleinunternehmer due to its straightforward nature and reduced administrative burden.

History and Origin

The Einnahmenüberschussrechnung has its legal basis in Germany within the Einkommensteuergesetz (Income Tax Act), specifically in § 4 Abs. 3 EStG. This p²⁴, ²⁵rovision, often colloquially referred to as the "4/3-Rechnung," allows taxpayers who are not legally obligated to keep books and prepare regular financial statements to determine their profit as the surplus of income over expenses. Before²², ²³ 2017, it was possible for businesses with very low turnover (under 17,500 Euros) to submit a more informal EÜR. However, since the 2017 tax year, even these smaller entities are required to use the standardized official form, "Anlage EÜR," and submit it electronically to the Finanzamt. This sta²⁰, ²¹ndardization aimed to increase transparency and streamline the tax declaration process.

Key Takeaways

• The EÜR is a simplified method for profit determination, primarily for small businesses and self-employed individuals not subject to full Buchführungspflicht.
• Profit is calculated as the difference between operating income and operating expenses.
• It operates strictly on the Zufluss-Abfluss-Prinzip, meaning income is recorded when received and expenses when paid, regardless of when the service was rendered or the goods delivered.
• The EÜR must be submitted electronically to the tax authorities using the official "Anlage EÜR" form.
• It offer¹⁹s a less complex alternative to the double-entry bookkeeping system and the preparation of a formal Jahresabschluss.

Formula and Calculation

The calculation of profit using the Einnahmenüberschussrechnung is fundamentally simple. It involves subtracting total operating expenses from total operating income.

Where:

• Gewinn (oder Verlust) represents the net income or loss for the tax period.
• Betriebseinnahmen include all cash inflows from business activities, such as revenue from sales, services, and even the sale or removal of Anlagevermögen.
• Betriebs¹⁷, ¹⁸ausgaben encompass all cash outflows related to business operations, including purchases of goods, personnel costs, rent, and Abschreibungen on assets.

Interpreti¹⁵, ¹⁶ng the EÜR

Interpreting the Einnahmenüberschussrechnung is straightforward: a positive result indicates a profit, while a negative result signifies a loss for the reporting period. This profit or loss is the figure used to calculate the taxpayer's Einkommensteuer liability. It's crucial to understand that the EÜR reflects a cash-basis accounting method. This means that only actual cash inflows and outflows are considered, not receivables or payables. For example, an invoice issued in December but paid in January of the following year will only be counted as income in the new year. This differs significantly from accrual accounting, where income and expenses are recognized when incurred, regardless of cash flow.

Hypothetical Example

Consider Anna, a freelance graphic designer who uses the Einnahmenüberschussrechnung. In a given year, her business activities resulted in the following:

• Betriebseinnahmen:

  • Client payments for design services: €60,000
  • Refund of overpaid Umsatzsteuer: €2,000
  • Sale of an old company laptop: €300
  • Total Betriebseinnahmen: €62,300

• Betriebsausgaben:

  • Rent for office space: €7,200
  • Purchase of new design software: €1,500
  • Marketing expenses: €800
  • Professional training: €500
  • Office supplies: €300
  • Internet and phone costs: €600
  • Total Betriebsausgaben: €10,900

Using the EÜR formula:

Profit = €62,300 (Total Betriebseinnahmen) - €10,900 (Total Betriebsausgaben) = €51,400

Anna's taxable profit for the year, as determined by her Einnahmenüberschussrechnung, is €51,400. This figure would then be used in her personal Steuererklärung.

Practical Applications

The Einnahmenüberschussrechnung is widely used in Germany by a significant portion of the self-employed population. As of 2022, nearly half of the approximately 3.6 million self-employed individuals in Germany were solo-self-employed, meaning they operated without any employees. Many of these, along with small businesses, fall und¹⁴er the thresholds for mandatory double-entry bookkeeping, making the EÜR their primary method for tax accounting. It is crucial for:

• Tax Compliance: Fulfilling legal requirements for annual profit determination for income tax purposes. The official "Anlage EÜR" form is a mandatory part of the annual Einkommensteuererklärung for those eligible.
• Financial Overview: Providing a quick and clear ¹², ¹³snapshot of cash flows, which helps in understanding the immediate profitability of a business.
• Business Planning: While not as detailed as full accounting, the EÜR results can inform basic financial planning and budgeting for small operations.
• Eligibility: It is especially relevant for Gewerbetreibende and agricultural businesses who do not exceed specific annual turnover (€600,000) and profit (€60,000) thresholds, and for all freelancers, regardless of their financial scale.

The ease of use of the EÜR makes it a practical choice for n¹⁰, ¹¹umerous small enterprises in Germany, significantly reducing the administrative burden compared to more complex accounting systems. Data from the Statistisches Bundesamt shows the substantial number of solo-self-employed and small businesses that would typically benefit from or utilize this simplified method.

Limitations and Criticisms

While the Einnahmenüberschussr⁹echnung offers simplicity, it also comes with certain limitations that can affect a comprehensive financial view. One primary criticism is that it does not provide a true picture of a business's assets and liabilities, as it focuses exclusively on cash flows. This means no Bestandsveränderungen (changes in inventory), Forderungen (receivables), or Verbindlichkeiten (payables) are directly accounted for in the profit calculation. Businesses relying solely on EÜR might lack insights into their true financial position or liquidity beyond immediate cash availability. For instance, large outstanding invoices (receivables) that haven't been paid yet will not appear as income, potentially understating a company's financial performance at a specific point in time if one were to consider accrued income.

Furthermore, the EÜR's strict adherence to the Zufluss-Abfluss-Prinzip can sometimes distort a business's profitability over different periods, especially for transactions spanning across fiscal years. This can make it challenging to compare performance accurately year-over-year if significant payments or receipts occur at year-end. Unlike businesses subject to double-entry bookkeeping, those using EÜR are generally not required to perform an Inventur (inventory count) to determine their Betriebsvermögen, which further limits the depth of financial insight.

Einnahmenüberschussrechnung vs. Doppelte Buchführung

The Einnahme⁸nüberschussrechnung (EÜR) and Doppelte Buchführung are the two primary methods for profit determination in Germany, differing significantly in complexity and the depth of financial insight they provide.

The core distinction lies in the accounting principle: cash versus accrual. This difference determines not only how transactions are recorded but also the overall financial picture presented. Businesses choose between the two based on their legal obligations, size, and need for detailed financial analysis.

FAQs

Who is eligible to use the Einnahmenüberschussrechnung?

The Einnahmenüberschussrechnung can be used by small businesses, self-employed individuals, and freelancers who are not legally obligated to maintain full double-entry bookkeeping. This typically applies to businesses whose annual turnover does not exceed €600,000 and whose annual profit does not exceed €60,000. Freelancers, regardless of their income or turnover, are generally always permitted to use the EÜR.

What is the "Anlage EÜR"?

The "Anlage EÜR" is the official standardized form that must b⁵, ⁶e used to submit the Einnahmenüberschussrechnung to the German tax authorities (Finanzamt). Since 2017, it is mandatory for all eligible taxpayers to submit this form electronically as part of their annual tax return.

Can I prepare the EÜR myself?

Yes, many small business owners and freelancers prepare their³, ⁴ Einnahmenüberschussrechnung themselves, often with the help of accounting software or by simply maintaining clear records of all operating income and expenses. However, it is always advisable to consult with a tax advisor, especially for complex cases or to ensure full compliance with current tax laws.

What is the Zufluss-Abfluss-Prinzip in the context of EÜR?

The Zufluss-Abfluss-Prinzip (cash basis principle) is fundamental to the EÜR. It dictates that income is recognized at the moment it is actually received (cash inflow), and expenses are recognized at the moment they are actually paid (cash outflow). This means that the date of payment, rather than the date of the invoice or service, determines when a transaction is recorded for tax purposes.¹, ²