In der "Anlage S" sind die Einkünfte aus selbstständiger Arbeit zu erklären. Für jeden Ehegatten mit Einkünften aus selbstständiger Arbeit ist eine eigene "Anlage S" auszufüllen.Falls die Bruttoeinnahmen mehr als 17.500 EUR betragen, muss zusätzlich die "Anlage EÜR" ausgefüllt werden.

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1. Vorab: Zum Unterschied zwischen Gewerbebetrieb und selbstständiger Tätigkeit

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a) Einkünfte aus Gewerbebetrieb

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b) Einkünfte aus selbstständiger Arbeit

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2. Gewinn oder Verlust aus selbstständiger Arbeit

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Gewinn aus freiberuflicher Tätigkeit (Zeile 4-5)

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Gewinn lt. gesonderter Feststellung (Zeile 6)

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Gewinn aus Beteiligungen (Zeile 7-8)

Xxxx Xxx Xxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxx xxxxxxxx, x. X. xx xxxxx Xxxxxxxxx, Xxxxxx xxxx Xxxxxxxxxxxxxxxxxx, xxxx xxxx Xxx xx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxxxx Xxx Xxxxx xxxxxxxxxx Xxxxxx xxxx Xxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxx xx Xxxxx xxx xxx.

Gewinn bei Beteiligung an Gesellschaften, Gemeinschaften und ähnlichen Modellen gemäß § 15b EStG (Zeile 9)

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Gewinn aus sonstiger selbstständiger Arbeit (Zeile 10-11)

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Steuerpflichtiger Teil nach dem Teileinkünfteverfahren (Zeile 12)

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Leistungsvergütungen als Beteiligter einer Wagniskapitalgesellschaft (Zeile 14-15)

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Antrag auf Begünstigung nach § 34a EStG(Zeile 16)

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3. Veräußerungsgewinn (Zeile 31-42)

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Beantragung des Veräußerungsfreibetrages (Zeile 31-32)

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Beantragung des ermäßigten Steuersatzes (Zeile 34)

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  • Xxxxx Xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxx, x. X. Xxxxxxxxxxx, xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx, xxxxxx xxxxx xxx xx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxx.
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  • Xxx xx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxx xxxxx xxx xxxxxxxx xx xxxxxxxxxxxx Xxxxxxxxx: Xxx Xxxxxxxx xxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx, xxx xxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx.
  • xx x xxxxx xxx xxx "xxxxxxxxxxx Xxxxxxxxxx". Xxxxxxxxxx xxx xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xx x xxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxx xxxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx.

Veräußerungsgewinn ohne Veräußerungsfreibetrag (Zeile 35-36)

Xxxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx, x. X. xxxx Xxx xxx xxxx xxxx xxxxxxxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxxxx, xxxx xxxxxxx xxx Xxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxx xxxxx, x. X. xxxx Xxx xxxx xxxxx xx Xxxxx xxx xxxx xxxxx xxxxxxxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxxx.

Xx Xxxxx xx xxxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx, xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxx xxxx xxxxx xx xxxxxxxxx xxx. Xxxxx xxxxx xxx Xxxxxxxxxx xxxxxxxxx, xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx xx x xxxxxxxxxxxxxxx xxx, xxxxx Xxx xxxxxx Xxxxxxxxxx xx Xxxxx xx xx.

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Xxxx xxx xx Xxxxx xx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx, xxx xxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx, xxxxxxx Xxx xxxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx, xxxxxx Xxx xxx xx. Xxxxxxxxxx xxxxxxxxx xxxxx xxxx xxxxxxx xxxxxxxxxxxxxx xxxx xxx xxxxx Xxxxxxxxxxxxxx xxxx xxxx xxxx xxxxx xx Xxxxxxxx xxxxxxxx xxxxx. Xxxxx xxxxx xxx Xxxxxxxxxx xxxxxxxxx xxx, xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xx xx x xxxxxxxxxxxxxxx xxx, xxxxx Xxx xxxxxx Xxxxxxxxxx xx Xxxxx xx xx.

Erklärung (Zeile 42)

Xxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxx xXxxxxx, Xxxxxxx, Xxxxx xxx.x xxxxxxx xxx Xxxxxx xxx Xxxxx xxxxxx, xx Xxx xxxx xxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxxx xxxxxxxxx xxxx, xxx Xxxxx Xxxxxxx xxxxxxxx xxx. Xxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxx Xxx xxx xxxxx Xxxxxxxxxxx xxxxxx. Xxxxxx Xxxxxxxxx xxx xxx xxx Xxxxxxx xx Xxxxx xx: "Xxx Xxxxxxxx xxx xxxx Xxxxxxxxxxxx, xx xxx xxx xxxxxxxxxxxxx Xxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxx"x

Xxxx Xxx xxxx xxx xxx Xxxxxxxxxxxx xx xxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxxx Xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx. xx.xxx Xxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxx x xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx, xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xx xx xx. Xx xxxxxx Xxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxx.

4. Sonstiges

Begünstigte sonstige Gewinne (Zeile 43)

Xx Xxxxx xx xxxxxx x xxxxxx Xxxxxxxxxxxxxxxxxxxxx x xxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx, xxx xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxxx xxx xx XXxXx. Xx Xxxxxxxx xxxxxx

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Xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx Xxx xxxxx xxxxxxxxxx. Xxx Xxxxxxxxx xxxxxx xxx Xxxx xxxxx, xx xxxx Xxx xxx xxxxxxx Xxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxx.

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Xxxxx Xxx xxx Xxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxxxx xxxx xxxxxxx xxxxxxxxx xxxxxxx, xxxxx xxx xxxxx xxxxxxxxx Xxxxxxxx xxxxxxxxxxx:
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Angaben zum betrieblichen Schuldzinsenabzug (Zeile 44-45)

Xxx Xxxxxxx xx Xxxxx xx xxx xx xxxxx xx Xxxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xx x Xxx. xx XXxX. Xxxx xxxxxxx Xxx xxx xxxx Xxxxxxx xxxxxx, xxxx Xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxx.

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XXXXX: Xxxxxx xxxx xxx Xxxxx "xxxxxxx Xxxxxxxxxxxx" xxxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxxxx xxxx, xxxxxxx Xxx Xxxxxxxxx xxx Xxxxxxxx xxxxxxxxx xxxxxxxxxxxxx. Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx Xxxxx xxx xxx xxx Xxxxxx xxx x.xxx XXX xxx x Xxx. xx Xxxx x XXxXx.

Xx Xxxxxxxxx xxx Xxxxxxxx:

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Einnahmen aus einer nebenberuflichen begünstigten Tätigkeit (Zeile 46-47)

Xx Xxxxx xx xxxx xxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx, xxx xxx xx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx:

xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxx, xxxxxxxxxxxxx, Xxxxxxx, Xxxxxxxx, Xxxxxxxxxx, Xxxxxxxxxxxxxxxxxxx, Xxxxxxxx, Xxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxxx, Xxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxxxxx xxx. xxxxxxx xxx xx x.xxx XXX xxxxxxxxxx.

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xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxx, Xxxxxxxxxx xxx Xxxxxxx xxxxxxx xxx xx x.xxx XXX xxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxx xxxx xx x Xx. xxx XXxX

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