Gewerbetreibende, Freiberufler, Land- und Forstwirte und Arbeitnehmer mit selbstständiger Nebentätigkeit, die ihren Gewinn durch Gegenüberstellung von Einnahmen und Ausgaben nach § 4 Abs. 3 EStG ermitteln, müssen das amtliche Formular "Anlage EÜR" ausfüllen und ihrer Steuererklärung beilegen. Hier bekommen Sie eine hilfreiche Anleitung zum Ausfüllen des Formulars. Teil 1 betrifft allgemeine Hinweise und die Betriebseinnahmen (Zeile 1 - 22). Weitere Informationen: Zeile 23 - 65: Betriebsausgaben; Zeile 71 - 85: Ermittlung des Gewinn und Verlusts; Zeile 86 - 91: Ergänzende Angaben).

 Gewinnermittlung durch Einnahmen-Überschussrechnung

Xxxxxxxxxxx xxx Xxxxxx X xXxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxx X xXxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxx xxxxxxx Xxx xxxx xxxx xxx Xxxxxx XxxX xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxx xxxx Xxxxxxx xxx Xxxxxx xxx xxxxxxxxx Xxxxxxxxx "Xxxxxx XxxX" xxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, X X xxxxxx.

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Xxxxxx Xxx Xxxxx Xxxxxxxxxxxxx xxx Xxxxxx xxx "Xxxxxx XxxX" xxxxx xxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx xxx xxxxxxxxxx xxx xxx XXx. Xxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxx xxxxxxxxx, xxxx xxx "Xxxxxx XxxX" xxxxxxxxxx xxxxx Xxxx xxx Xxxxxxxxxxxxxxxx xxx xXXX Xxxxxxxxx xxx xx.x.xxxx, X xxxxxxxxxxXx xx.

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1. Allgemeines

Zeile 3: Steuernummer

Xx Xxxxx x xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxx, xxx xxx Xxxxxxxxx xxxxxxxxx xxx, xxxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxx xxxxx xx xxx XXxXx. Xxxxx Xxx xxxxxxx Xxxxxxxxxxxxx xxxxx, xxx xxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxx.

Zeile 4: Abweichendes Wirtschaftsjahr

Xx Xxxxx x xxx Xxxxxxxxx xxxxxx Xxx Xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx.

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Xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxx xxx xxxxxxx xxx xxxxxx Xxxxxxx xxxxxxxx. Xxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xx Xxx. x XXxXXx. Xxxx xxx xxxx xxxxxxxx, xxxx

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Zeile 5: Art des Betriebes

Xx Xxxxx x xxx Xxxxxxxxx xxxxx Xxx xxxx Xxxxxxxxxxxxxxx xxxx Xxxxx Xxxxxxx xxxx Xxxx Xxxxxxxxxx xx, x. X. Xxxxxxxxxxxxxxxx, Xxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxxx xxx. Xxxx xxxxx Xxxxxxx xxxxxxx Xxx xxxx xxxxxxxxxx "Xxxxxx XxxX" xxxxxxx. Xxxxxx xxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx Xxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxx xxxxxx.

Zeile 9: Veräußerung oder Aufgabe des Betriebes

Xx Xxxxx x xxxxxx Xxx xxx Xxxxxx "x" xxx, xxxx Xxx xx Xxxxx xxxx Xxxxx Xxxxxxx xxxxxxxxxxx xxxx xxxxxxxxxx xxxxx.

Zeile 10: Entnahme oder Veräußerung von Grundstücken

Xx Xxxxx xx xxxxx Xxx xx, xx Xxx xx Xxxx xxxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxx xxxx xxxxxxxxxxx xxxxx.

 

2. Zeile 11-22: Betriebseinnahmen

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Xxxx: Xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx: Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx x Xx. xx, xxx, xxx XXxX.

Zeile 11: Betriebseinnahmen von Kleinunternehmern

Xxxx xxxxxx Xxxxxxxxxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxx, xxxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx. Xxxxx Xxx xxx Xxxx xxxxxxxxxxxxxx Xxxxxxxx xx, xxxxx xxxxxx "xxxxxxx" Xxxxxxxxx, xxx xxx Xxxxxxxxxxxx xxx XxxxxxxxxXxx. Xx xxxxxx Xxxx xxxxxxxx Xxx xx xxx Xxxxxx xxxxx xxxxx Xxxxxxx xx xxxxxx. Xxx xxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxxxx xxx, xxxxxxx xxxx xxx Xxxxxx xxxxx xxxx. Xxxxxxxxxxx xxxx xxxxxxx Xxx xxx xx xxx Xxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxx.

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Zeile 12: Kleinunternehmer: Umsätze gemäß § 19 Abs. 3 Nr. 1 und 2 UStG

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Zeile 13: Land- und Forstwirte: Betriebseinnahmen nach Durchschnittssätzen

Xxx Xxxxx xx xxxxxxxx xxx Xxxxx xxx Xxxxxxxxxx, xxxxx Xxxxxxxx xxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xx xxxxxxxxxx xxxx, xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx. Xxxx Xxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxx xxx x,x x xxxx xx,x x xxx xxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxx x,x xxxx xx,x x. Xxx xxxx xxx Xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxx xxxxxxxxxxx xxxxxxxxx xxxxxx xxx xx XXxXx. Xxxxx xxxxx Xxxxxxxxxx xxxxxxxx xxxx xxxxxx Xxxxxx xxx Xxxxxxxxx xxx, xxxxxx xxx Xxxxxxxx xx Xxxxxxxx xxxx xxxxx Xxxxxxxx xxxxx Xxxxxxxxxxxx xx xxxxxxxxxx xxx.

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Zeile 14: Betriebseinnahmen zum allgemeinen oder ermäßigten Umsatzsteuersatz

Xxxxxx Xxx xx Xxxxx xx xxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxx xxx, xxxxxxxxxxxxx, xx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xx x xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx x x xxxxxxxxxxx. Xxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxx xx Xxxxx xx xxxxxxxxx.

Xxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx, x. X. xxxxx XxxxxxxxxXxx, xxxxxxxx xx xxx Xxxxxxx.

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Zeile 15: Betriebseinnahmen, die umsatzsteuerfrei oder nicht umsatzsteuerbar sind

Xx Xxxxx xx xxxx xxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx, xxx xx xx x XXxX xxxxxxxxxxx xxxx:

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Zeile 15: Betriebseinnahmen mit umgekehrter Steuerschuldnerschaft (§ 13b UStG)

Xxxxxxxxx xx Xxxxx xx xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxx. Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxx xxx XXxXx. Xx xxxxxx Xxxx xxxxxxx Xxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xx xxx Xxxxxxxxx xxxxxxxxx xxx xxxxxxx xxx xxxxxxx xxxx xxxxx xx Xxxxx Xxxxxxxx xx xxx Xxxxxxxxxxxx xxxxxxxxx. Xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxx Xxxxxxxxxx:

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Zeile 16: Vereinnahmte Umsatzsteuer sowie USt auf unentgeltliche Wertabgaben

Xx Xxxxx xx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxx xx xxx xx xxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxx xxxxx xxxxxxxxxxx. Xxxxx Xxxxxxxx xxxxxxxx xx Xxxxxxxxx xxxxx Xxxxxxxxxxxxx xxx. Xxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxx. Xxxxxx xxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx, xxx Xxx xxx. xx xxxx xxxx xxxxxxxxxxxx xx Xxxxxxxx xxxxxxxx xxxxx.

(1) Die vereinnahmte Umsatzsteuer

Xx Xxxxx xx xxxxxx Xxx xxx Xxxxxxxxxxxx xxx Xxxxx Xxxxxxxxxxxxxxxxxx xxx, xxx x x xxxx xx x xxxxxxxx xxxx. Xxx Xxxxxxxxxxxxx xxxx xx Xxxxx xx xxxxxxxxx. Xxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxx xxxxxxx, xxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxx, x. X. Xxxxxxx xxxxx XxxxxxxxxXxx. Xxx Xxxxxxxxxxxx xxxx xx Xxxxx xx xxxxxxxxx.

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(2) Umsatzsteuer auf unentgeltliche Wertabgaben

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Zeile 17: Vom Finanzamt erstattete und ggf. verrechnete Umsatzsteuer

Xx Xxxxx xx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxx Xxxxx xxx Xxxxxxxxx xxxxxxxx Xxxxx XxxxxxxxxxxxxXxxxxxxxxxxxxx xxx Xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx. Xxxxxxxx xxxx, xxxx xxx Xxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx xxx. Xxx xxx Xxxxx xxxxxxxx Xxxxxxxxxxxx xxxxxxx Xxx xx Xxxxx xx xxxxxxx.

Zeile 18: Veräußerung oder Entnahme von Anlagevermögen

Xx Xxxxx xx xxxxxx Xxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx, x. X. XxxxxxxxxXxx, Xxxxxxxx xxxx Xxxxxxxxx, xxx xxxxxxxx Xxxxxxxxxxxxxx xxx. Xxxxxxxx xxxx Xxxxxxxxxxxx xxx. Xxx Xxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxxx xxx Xxxxx xx. Xxxxx xxx Xxxxxxxxxx, xxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxxx xxx Xxxxxxxxxxx xx.

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Zeile 19: Private Kfz-Nutzung

Xxxx xxxxxxx Xxx Xxxxxxx xxxxxx, xxxx Xxx xxx Xxxxxxxx, xxx xxx xxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxx Xxxxxx Xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxxxx xxxxxx. Xxx Xxxxxxx xx Xxxxx xx xxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxx xx Xxxxxx xxxxx.

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1. Allgemeines

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2. Ermittlung des privaten Nutzungswerts

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(1) Pauschalmethode bei betrieblicher Nutzung von mehr als 50 %

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(2) Fahrtenbuchmethode

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(3) Teilwert bei betrieblicher Nutzung von weniger als 50 %

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(4) Kostendeckelung bei der Pauschalmethode

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Zeile 20: Sonstige Sach-, Nutzungs- und Leistungsentnahmen

Xx Xxxxx xx xxxxxxx Xxx xxx Xxxxxxxxxxxxx xxxx Xxxxx, Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx, x. X. Xxxxxxxxxxxxxx, xxxxxxx Xxxxxxxxxxxxxx, xxxxxxx Xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxx, Xxxxxxxxxxx xxx Xxxxxxxx xx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxx. Xx xxxxxxx xxxx xxxxxxx xx xxx. xxxxxxxxxxxxxx Xxxxxxxxxxx xxx. Xxxxxxxxxxxxxxx. Xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx.

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1. Private Telefonnutzung

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2. Sachentnahmen

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3. Sonstige Nutzungs- und Leistungsentnahmen

Xxxx Xxxxxxxxxxxxxxxx xxxxx xxx, xxxx Xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx Xxxxx Xxxxxxxxx xxxx xxxxxxx Xxxxxx xxxxxxxxx, x. X. xxx Xxxxxxxxxxx Xxxxx Xxxxxxxxxx.

Zeile 21: Auflösung von Rücklagen und/oder Ansparabschreibungen

Xxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxxxx xxxx xx Xxxxxxxxxxxxxxxxx. Xxxx xxxx xxxx xxxx xxxxx xxxx. Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx.

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Zeile 22: Summe der Betriebseinnahmen

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