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. Zusätzlich muss die Anlage EÜR ausgefüllt werden, sofern nicht sogar eine Pflicht zur Bilanzierung besteht. Nachfolgend finden Sie eine Anleitung mit wertvollen Steuertipps, die Sie Schritt für Schritt durch die Anlage S zur Steuererklärung führt. Weiterführende Informationen runden die Ausfüllhilfe zur Steuererklärung ab. Bitte beachten Sie, dass Empfänger von Corona-Soforthilfen, Überbrückungshilfen und vergleichbaren Zuschüssen für das Jahr 2020 zusätzlich die Anlage Corona-Hilfen ausfüllen müssen.

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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)

xxxxx Xxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx, xxxxxx Xxx xx Xxxxx xxx xxx Xxxxxx xxxx Xxxxxxx xxx, xxx Xxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx. xxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxxx. Xxxxx Xxxxxxx xxxxxxxxxxxx Xxx xxxxx xxx xxxxx xxxxxx Xxxxxxxxxxxx.

Gewinn lt. gesonderter Feststellung (Zeile 6)

Xxxxx xxxx Xxxx Xxxxxxx, Xxxxxx, Xxxxx xxx. xxxxx xx xxxxxxxxx Xxxxxxxx xxxxxxxx, xx xxx Xxx Xxxxx Xxxxxxxx xxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxx xxxx. Xxxxxx xxxxxxx Xxx xxx Xxxxxxxxxxxxxxxxx xxxx "Xxxxxxxxxx xxx xxxxxxxxxxx x xxx xxxxxxxxxxxxx x Xxxxxxxxxxxx" xxxxxxxxxx. Xxxxx Xxx xxxxx xx Xxxxx x xxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxx xxxxxxx Xxxxxxxxxxxx xx.

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)

Xxxxxxxxx xxxxxxxxx xxxxxx xx Xxxxx x Xxxxxxxx xxx xxx Xxxxxxxxxxx xx Xxxxxxxxxxxxxx x Xxxxxxxxxxxxxx x xxxxxxxxxx Xxxxxxxx xx Xxxxx xxx xx xxx XXxX.

Xxxxx xxxxxxx xx xxxx xx Xxxxxxxxxxxxxxxxxxxxxx, xxx Xxx xxxx xxx xx.xx.xxxx xxxxxxxxxx xxxxx xxx xxx xx xxx Xxxxxxxxxxxx Xxxxxxxx xxx xxxx xxx xx x xxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxxx. Xxxxxxxx xxx xxxxxxx Xxxxxxx xxxxxxx xxxxx xxxx xxx xxxxxxx xxxxxxxxx Xxxxxxxxxxx xx xxxxxx Xxxx, xxxxxxx xxx xxxx xxx xxxxxxxxxx Xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xxx XXxX

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)

Xxxxxxxxxxxxxxxxxxxxxxxxxxx xXxxxxxx Xxxxxxx Xxxxx xxx. Xxxxxxx Xxxxxx Xxxxxx xxxxxxx xx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxx. Xxx Xxxxxxxxxxxxxx, xxx xxxxxxxxx Xxxx xxxxxxxxxx, xxxxxxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx. Xxxxxxxx xxxxxx xxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxx xxx XxxxxxXxxxxxxxxxx, xxx Xxxxxxxx xxx Xxxxxxxx, xx xxxxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xXxxxxxx Xxxxxxxxx xxxxxx.

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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxx.

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

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3. Veräußerungsgewinn (Zeile 31-44)

Xx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxx xxxxxxx xxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxx, Xxxxxxx xxx. xxxxx xxxxxxxxxxxxxx Xxxxxxxxxx, xxxxx xxxxxxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxx xxxx xxxxx Xxxxxxx xx Xxxxxxxxx. Xxx Xxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxx xxxxx Xxxxxx, Xxxxxxx xxx. xxx xx Xxx. x XXxXx. Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxx xxxxxxxxx xxx xxx xxxxxxx xxx xxxxxxxxx Xxxxxx xxxxxxxxxxx.

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Xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xx xxxxxx Xxxxx xxx xxxxx xxxx xxx xxxxxxxx xx. Xxxxxxxxx Xxx xxxxxx xxx Xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxx Xxxxxx, xx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxx Xxxxxxxxxxx, xxx xxxx xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xx Xxx. x x.X.x. xx xx Xxx. x Xxxx x XXxXx.

Beantragung des Veräußerungsfreibetrages (Zeile 31-32)

Xxxxxx Xxx xxx xx. Xxxxxxxxxx xxxxxxxxx xxxxx xxxx xxxxxxx xxxxxxxxxxxxxx xxxx, xxxxxxx Xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxxxxxxx, xxxx xxx xxx xxxxx Xxx xxxx xxxx xxx xx Xxx. x XXxXx.xxxxxx

Xx Xxxxx xx xxxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx, xxxx xxx Xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxx Xxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxx, xx xxx xxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xx xxxxxxx, xxxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxx xx xxx.

Xx xxxx xxxxxxxxx, xxxx xx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxx xxx, xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xx xx x xxxxxxxxxxxxxxx xxx. Xxxx xxxxx xx Xxxxxxxx, xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxx. Xxxx xxxxxx Xxxxxxxxxx xxxx xxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxxx xxxx xxx Xxxxxxxxxx, xxx xx xx x xxxxxxxxxxxxxxx xxx, xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxx xx Xxxxx xx xxxxxxxxx xxxxxx.

Beantragung des ermäßigten Steuersatzes (Zeile 35)

Xxxxxx Xxx xxx xx. Xxxxxxxxxx xxxxxxxxx xxxxx xxxx xxxxxxx xxxxxxxxxxxxxx xxxx, xxxxxxxxxxx Xxx xxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxx Xxxxxx xxx xxxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxx. Xxxxxxxxxxxxx, xxxx xxx xxx xxxxx Xxx xxxx xxxx. Xxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xx x xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx, xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxx xx x xxx xx Xxx. x XXxXx.

Xx Xxxxx xx xxxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx, xxxx xxx Xxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx.

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  • 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 36-41)

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.

Angaben zur Reinvestitionsrücklage nach §§ 6b und 6c EStG

Xx xxx Xxxxxx xx, xx xxx xx, xx xxxx Xxxxxxx xx xxxxxx, xxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxx xx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xx, xx XXxX xxxxxx. xxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxx xxxxxxxxxxxx xxxx, xxxxx xxxx xxxx xxxx xxxxx xxxxx Xxxxxxx xx xxxxxxxxx xxx "xxxxxx Xxxxxxxx" xxx xxxxxx Xxxxxxx xxxxxxxxxxx xxxxxx xxxxxx. Xxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx, xx xxxxxxx xxx Xxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xx xx Xxx. x XXxX. Xxxx Xxxxxxxx: Xxx Xxxxxxxxx xxx xx xx Xxx. x XXxX xxx xxxxxxxxxxxxxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xx xx XXxX xxx xxxxx xxxxxxxxx xxx xx Xxx. x Xxxx x XXxX x. Xxxx xxxx xxxx xxxx xx xxxxxx Xxxxxx, xxxx xxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xxxx Xxxxxxxxx xxxx xx xx XXxX xxxxxxxxxxx xxxx.

Veräußerungsverlust (Zeile 43-44)

Xxxxxxxxxx xxxx xx xxxxxxxxx, xxxx xxx Xxxxxxx xxx Xxxxxxx xxxxxxxx xxxx xxxxxxxxxx xxxx, xxxx xxxx xxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxx xxxx, xxxx xxx xxxx Xxxxxxx xxx Xxxxxxxx xxxxx xxxxxx xxx Xxxxxxxx xxxxxxx xxxx. Xx xxxxxx Xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxx xx xxxxxxxxxxxx. Xxxx xxx Xxxx, xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx, xxxxxx xxx xxxxxx Xxxxxxxxxxxxx xxxxxxxxxxx.

Erklärung (Zeile 44)

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 xx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxxx Xxxxx xxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx. xx.xxx XXXx xxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxx x xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx, xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xx xx xx. Xx xxxxxx Xxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx x xxxxxxxxxxxxxx xxxxxxxx x xxx xxxxxxxxx Xxxxxx. Xx xxxx xx xx Xxx. x Xxxx x XXxX:xxxxxx"Xxxxxx xxxxxxxx xxx Xxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxx xxx Xxxxxxxx xxxxxxxxxxx xxxxxx xxx xxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxx xxx xxx xxx Xxxxx xxx Xxxxxxxxx xxxxxxxxx Xxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxx, xxxx xxx Xxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxx."

4. Sonstiges

Begünstigte sonstige Gewinne (Zeile 45)

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

Xx Xxxxx xxxxx 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. xXxxxxxx: Xx xxxx xxxxxxx x.xxx XXX xxxxxxxxxxx.

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

xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xx xxxxxxxxxxxxxxx Xxxxxxxx, x.X. xxx Xxxxxxxxxxxxxxx, Xxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxxx, Xxxxxxxxx, Xxxxxxxx, Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxxx xxx xx xxx XXX xxxxxxxxxx. xXxxxxxx: Xx xxxx xxxxxxx xxx XXX xxxxxxxxxxx.

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xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxx, Xxxxxxxxxx xxx Xxxxxxx xxxxxxx xxx xx x.xxx XXX xxxxxxxxxx. xXxxxxxx: Xx xxxx xxxxxxx x.xxx XXX xxxxxxxxxxx.

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