Tax return for non-Kleinunternehmer self-employed

170 posts in this topic

Posted

How to fill in the Mantelbogen:

line 1: make an X in the box to the left of "Einkommenssteuererklärung"

line 3: your tax number (if you already have one, if not leave empty)

line 4: your personal identity number (if you already have one, if not leave empty) and your wife's (if you're married)

line 5: Finanzamt ...., ?? Str.??? (your local Finanzamt)

line 7: your phone number (you are not obliged to give it!)

line 8: your surname, your date of birth

line 9: your first name

line 10: your street and street number

line 11 : your postal code, town=..., Religion=VD (otherwise you will have to pay church tax, if you unwisely already registered for it and have therefore had it deducted by your bank from your capital interest, put it into the form "Anlage KAP", line 51, field 82!) and read this post on how to officially leave the church so as to not pay church tax in the future

line 12: your job title

line 13: if you are single put nothing, otherwise: married since / widowed since / divorced since / living apart from wife/husband since

line 14-18: same details for wife

line 19: if you're married: an X to the left of "Zusammenveranlagung"

line 20: your bank account number, Bankleitzahl

line 21: your IBAN = International bank account number, starts with DE for German accounts

line 22: the BIC/SWIFT code of your bank

line 23: name of your bank

line 24: put an X in the box to the left of "Kontoinhaber"

page 2:

lines 31 to 40: put an X in the box to the left of which Anlagen (i.e. other tax forms) you will attach

page 4:

line 108: put an X in the box if you/your wife have a bank account outside Germany

line 109: put in the date and sign

That's it for the Mantelbogen.

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Posted

Anlage S

You have to submit the Anlage S if you were a freelancer who does not have to pay Gewerbesteuer, i.e. the Finanzamt recognised you as being in the catalog of privileged freelance trades (others are engineers, lawyers, architects, journalists, translators, ...).

Just fill into Anlage S:

- line 4: "your job description" and the amount for that

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Posted

Anlage G

If on the other had you were not in the above catalog of privileged trades, you would have had to also pay Gewerbesteuer and submit the Anlage G instead of the Anlage S.

If you are not a freelancer, then you are a Gewerbetreibender and have to fill in Anlage G.

Fill into Anlage G:

at the right: a cross next to "zur Einkommensteuererklärung"

line 1: your surname

line 2: your first name

line 3: your tax number

line 4: what exactly you do to earn money and the amount you earned

That's it for Anlage G.

You only have to pay Gewerbesteuer if you have more than 24,500€ profit a year from those non-freelancer activities. You will not have to submit a Gewerbesteuererklärung if your profit was less than 24,500€ that year.

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Gewerbesteuererklärung

The paper form for the Gewerbesteuererklärung is here for 2010, and here for 2009.

How to fill in the Gewerbesteuererklärung:

line 1: the name of your local Finanzamt, e.g. München II

line 2: your tax number

line 3: your name or the name of your business

line 4: what kind of self-employed work you do

line 5: your business address

line 8: if in doubt, leave empty: what legal form your business has

line 11: put an X in the box to the left of Nein. This is where you confirm that your business is not registered at the local court (Handelsregister = official business register). This is not to be confused with the registration at the Finanzamt as a freelancer or self-employed with a Gewerbeschein (= non-freelancer). Only very big earners or companies like GmbH have an entry in this Handelsregister and if you're among them stop reading this and get a tax advisor, you need one.

line 15: an X in the boxes to the left of each Nein

line 16: an X in the box to the left of Nein

line 19: an X in the box to the left of Nein. Be careful here, if you mark the "Ja" you confirm that you worked for your business most of the time of the last year from your home (= domestic trader = Hausgewerbetreibender). This has the small advantage that you only pay 56% of the Gewerbesteuer (in accordance with §11 section 3 Gewerbesteuergesetz), but the huge disadvantage that you raise a flag that you have to be especially protected and therefore are made a mandatory member of the German public pension insurance and have to pay 19,9% of your turnover as your contribution to the German public pension insurance.

Just to give you an example, if you had a turnover of 60,000€ last year (and a profit of 45,500€):

You would have to pay as a Hausgewerbe (i.e. if you marked the "Ja"):

  • Gewerbesteuer in Munich = 56% x 3.5% x (45,500€ - 24,500€) x 5.35 = 0.56 x 3,932.25€ = 2,202.06€
    You don't have to pay Gewerbesteuer on the first 24,500€ of your yearly profit. The last number is the Hebesatz, which varies with which town you are registered in, it's between 2 and 9, in Munich it's 5.35. Most towns have a Hebesatz under 5.
  • Mandatory pension contribution = 19.9% x 60,000€ = 11,940€

--> in Total: 14,142.06€

You would have to pay as a non-Hausgewerbe (i.e. if you marked the "Nein"):

Gewerbesteuer in Munich = 3.5% x (45,500€ - 24,500€) x 5.35 = 3,932.25€

Lesson: never claim to have a Hausgewerbe, or you will have to contribute to a moribund pension system that pays today's pensioners' pensions but that won't be able to pay you a pension once you reach pension age.

line 23: town, date, your signature

page 2:

line 33: put an X to the left of "Einkommensteuergesetzes"

line 33, field 10: put in your profit, if it's a loss put in the amount with a leading minus sign.

page 4

line 90: if you had a loss, put in the amount also here, this time without the leading minus sign.

That's it for the Gewerbesteuererklärung.

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Posted

Anlage EÜR

Since you had a turnover of over 17,500€ you will have to submit a formal, elaborate profit and loss account, in form of the Anlage EÜR.

How to fill in Anlage EÜR:

line 1: your surname

line 2: your first name

line 3: your tax number

line 5, field 100: what kind of self-employed work you do

line 5, field 105: fill in a "5", this means you are declaring income from self-employment (fill in a "9" if both you and your wife work in your business)

line 11, field 112: you net income from your invoices

line 14, field 140: the VAT you took in on that net income

line 15, field 141: any VAT you were re-imbursed during the last calendar year (important is the date when you got the money) by the German Finanzamt or any foreign tax authority

line 17, field 106: if you use the car belonging to your business also for private trips you have an advantage and the German Finanzamt forces you to pay for that advantage by calculating an imaginary income. You have to fill in this "income" into field 106. It is calculated: list price of your car (i.e. not what you paid for it, but what it says in the producer's list was the official price for a new car) x 12 calendar months (if you used it the whole year) x 1%. So it normally never pays to have your business buy a used car since you have to pay for the privilege as if it had been new. You can avoid this 1%-rule if you keep a continuous driver's logbook (Fahrtenbuch), then you can add as "income" the actual cost of your private use of the business' car. Normally, it's easier and makes more sense tax-wise to just use your privately-owned car for your business, that way you don't have to fill in anything here into field 106 and still get to deduct 0.30 per km for your business trips in line 54.

line 20: your income=turnover, i.e. sum of all lines above

line 23: expenditure for raw materials you may need in your business (e.g. if you make pottery, for clay)

line 24: expenditure for services (e.g. if you're a potter, how much you paid to the external kiln owner to fire your pottery)

line 25: total expenditure for your own employees (gross wages + extra social security contributions you paid as the employer)

line 26: depreciation on unmovable objects (e.g. the warehouse you own). Not the depreciation for your office inside your home, that comes later on in line 51.

line 27: depreciation for immaterial goods (e.g. on patents you bought)

line 28: depreciation for goods you bought (e.g. machines, cars, computer, printer). Look up the mandatory depreciation period in years for each type of good in this official table.

line 33: depreciation for "GWG = geringwertige Güter", i.e. for goods you bought that cost less than 410€ net (was until 31. December 2009: 150€ net). You fill in their whole gross value (net amount + VAT) here and depreciate those goods in one go immediately, no need to mess around with depreciation over several years.

line 35: if you sold an asset, you deduct its residual book value here (you will of course have declared what you got for the asset when you sold it as income!)

line 36: gross rent for your business rooms

line 37: gross rent and other costs (like travelling costs) for running a double household (i.e. you work in one town in Germany but keep your family in another town in or outside Germany)

line 38: gross costs of whatever else you pay for your business rooms, e.g. utilities (= Nebenkosten)

In the following section you have to calculate the net costs and their associated VAT (VAT into line 44):

line 39: net telecommunication costs, e.g. telephone, mobile phone fax, Internet, mobile Internet, DSL,...

line 40: net training costs

line 41: net accountant's costs, net costs for lawyers or tax advisors

line 42: interest you pay on loans you took out to buy/make assets. Those are completely deductible.

line 43: interest you pay on other business loans (e.g. on a loan you took out to pay your employees). Those are completely deductible up to 2,050€ of interest, above that only in part.

line 44: the VAT you paid out on all stuff from line 39 to 41, lines 47 to 52, and lines 54 to 56.

line 45: all VAT you forwarded (=paid) in the last calendar year to the Finanzamt (i.e. all you paid after all those Umsatzsteuer-Voranmeldungen and what you maybe had to pay after the preceding period's Umsatzsteuererklärung)

line 47: all other allowed business expenditures, e.g. stationary, toner, text books, speciality magazines and technical journals, postage costs, coffee/tea/biscuits (to have on hand to offer to your business partners!), toilet paper for your office, ...

In the following section about only partially deductible business expenses you have to calculate the net costs and their associated VAT (VAT into line 44):

line 48: Gifts, allowed up till 35€ net cost per business partner recipient (you're not allowed to decut gifts to your own employees). You have to keep a list with all recipient's names&addresses, and what each received (pen, calendar, etc.).

line 48, field 164: fill in 0 if you did it right and followed the "only gifts to a total value of 35€ net per recipient"-rule

line 48, field 174: fill in your net cost for gifts

line 49: Costs for inviting your business partners out to eat. You can deduct the whole the VAT on these costs (put it into line 44 like all other VATs), but are allowed to deduct only 70% of the net costs. The reasoning behind this is that you also ate, i.e. had an advantage.

line 49, field 165: calculate the 30% of the net costs that are not deductible and fill them in here

line 49, field 175: calculate the 70% of the net costs that are deductible and fill them in here

line 50, field 171: the extra subsistence costs because you were on a business trip are completely deductible. For trips inside Germany the fixed rates are 24€ for a 24 hour trip, 12€ if the trip was at least 14 hours long and 6€ if it was at least 8 hours. For trips outside Germany use the fixed rates from this list. You can also deduct the extra subsistence for your employees' business trips, but those go into line 25.

line 51, field 172: all the costs associated your office room that you use in your home, i.e. depreciation (2% x area_office/area_home x price_of_home) for that room if you own your home, or rent for that space, utilities, renovation costs, ...

line 52, field 177: fines you got from courts outside the EU if those fines contravene German law

line 53, field 218: Gewerbesteuer for periods up to 2007 inclusive, it just has to stem from those years, even if you only paid it now. For periods after 2007 you can no longer deduct the Gewerbesteuer as a business expense.

In the following section about your car and travel costs you have to calculate the net costs and their associated VAT (VAT into line 44):

line 54, field 140: All your travel costs (train, air, ship, public transport). You can also deduct travel costs for your employees' business trips, but those go into line 25. If your business owns your car then also all costs associated with that car (petrol/diesel, repairs, insurance, toll fees, TÜV=Hauptuntersuchung fees, ...) are 100% deductible. If you use your privately-owned car for business then also 0.30€ per driven km (not simple distance) can be deducted as a fixed rate.

line 55, field 142: now subtract the whole car costs of your way between (from and to) your home and your business office and for your trips to your first home (where your family lives) if you have two households (= doppelte Haushaltsführung), which were included in the amount in line 54. If you used your private car, subtract (driven_km_between_home_and_office + driven_km_between_first_household_and_second_household)/total_driven_km x costs from line 54). If the car you used belongs to your business it gets a bit more complicated. Either you keep a continuous driver's logbook (Fahrtenbuch) and subtract the real costs or you have to subtract: (0.03 % of car's list price x calendar months of use for way between home and office x simple distance in km between home and office + 0.002 % of car's list price x no. of trips to first home x simple distance in km between first home and second home).

line 56, field 176: now you get to add again to your expenses your car trips between your home and office and between your 1st and 2nd home (doppelte Haushaltsführung), but now at the lower rates the German Finanzamt allows for them (Entfernungspauschale). Instead of allowing you deduct for the whole driven km (from and to), you are only allowed to deduct 0.30€ per km of simple distance, i.e. half of what you are allowed to deduct for normal business trips.

line 57, field 199: total business expenses, i.e. the sum of all above business expenses from lines 21 to 56.

page 3:

line 61: copy the total income from line 20 to here

line 62: copy the total business expenses from line 57 to here

line 68, field 290: profit/loss = "line 61" – "line "62". If it's a loss, uses a leading minus sign.

line 72, field 219: copy the amount from line 68 into this field.

That's it for Anlage EÜR.

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Posted

Umsatzsteuererklärung

You can find the paper tax form for the Umsatzsteuererklärung 2010 here, the one for 2009 is here.

How to fill in the Umsatzsteuererklärung for the simplest case that you have to pay 19% VAT on all your income. If you think you don't have to pay VAT on any of your income or think you only have to pay 7% VAT then stop reading this and consult a tax advisor since your case is no longer simple and will involve also filling in Anlage UR and/or line 36 in the Umsatzsteuererklärung.

line 1: name of your local Finanzamt, e.g. München II

line 3: your tax number

line 9: your name

line 10: what exactly your business is (e.g. freiberuflicher Übersetzer = freelance translator)

line 11: your address

line 12: your postal code and town

line 13: your e-mail address and telephone number (you don't have to fill in those if you don't want to)

line 15: fill in if you weren't in business the whole calendar year (e.g. if you were only in business the second half of the year, fill in: 01/07 – 31/12)

line 20: tells you that you are only going to receive a special paper tax certificate about your Umsatzsteuer (= Umsatzsteuerbescheid) if you screwed up with your monthly /quarterly announcements. Ideally, this whole Umsatzsteuererklärung is a formality because you have already announced via the Umsatzsteuer-Voranmeldungen to the Finanzamt all your VAT income from your invoices and VAT expenditures from your purchases during the course of the last year, and the numbers you will fill into this Umsatzsteuererklärung are only the cumulative sum of all those figures you already filled in in your Umsatzsteuer-Voranmeldungen. Since you already also paid your VAT dues in the course of the past year, you won't have to pay/receive anymore VAT and the Finanzammt doesn't see the need to issue an extra price of paper just to tell you that you don't have to pay anything extra. If, however, you "forgot" some income/expenditure and only remember to declare it in this Umsatzsteuererklärung, they will issue a Umsatzsteuerbescheid with what VAT you still have to pay/receive and also write you a letter asking you to explain why it came to this discrepancy (i.e. you're allowed to "forget" once, but then you're told to clean up your accounting practices or to expect a fine the next time it happens!).

line 28: mark the box to the left of "nicht beigefügt, weil ich darin keine Angaben zu machen hatte"

line 30: fill in the date and sign

page 2:

line 33: sum of all your net income in the last year / 19% VAT on that net income

line 60: sum of all boxes above it, in our simple case just what's written in the right-most box of line 33, i.e. the 19% VAT

page 3:

line 62, field 320: the VAT (19% and 7%) from all the goods you purchased, i.e. from your business expenses (food, take-out food, books, newspapers, magazines, taxi, public transport under 50km all carry 7% VAT)

line 71: sum of all above boxes, in our simple case just the VAT from line 62.

page 4:

line 92: VAT on your income, from line 60

line 98: sum of all boxes above, in our simple case just copy line 92

line 99: VAT from goods you bought, from line 71

line 101: difference between "line 98" and "line 99", i.e. if it's positive you owed the Finanzamt VAT

line 105: in our simple case, copy line 101

line 107: in our simple case, copy line 105

line 108: what you already paid/received in VAT for the last year (i.e. sum of all the end results of your monthly/quarterly Umsatzsteuer-Voranmeldungen), normally this is exactly the same figure as in line 107.

line 109: what you still have to pay in VAT to the Finanzamt or what they still owe you (if they still owe you, put in a leading minus sign). Normally, this is zero. If it isn't you made a mistake in your Umsatzsteuer-Voranmeldungen in the past year.

This is it for the Umsatzsteuererklärung.

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Posted

Remember, you will have to keep all invoices (the ones you wrote and the ones for articles you bought) for 10 years, within that period the Finanzamt can come along any time and do an audit (=Betriebsprüfung).

In addition to the tax forms described above, i.e. Mantelbogen, Anlage S or Anlage G (and possibly the Gewerbesteuererklärung), Anlage EÜR and the Umsatzsteuererklärung you'll also need:

  • Anlage Vorsorgeaufwand: health insurance, pension, unemployment insurance, other insurances.
  • For instructions on how to fill this in, have a look in the yellow-shaded part of the Elster wiki, just ignore the word Lohnsteuerbescheinigung and fill in whatever you paid for health insurance, nursing insurance, etc.
  • Anlage AUS: for foreign income (also for income from foreign share funds outside Germany)
  • Anlage KAP: if you expect to get some Abgeltunsgssteuer you paid on your German bank interest income back because your individual tax rate will be under 25%, and for foreign interest income.
  • Anlage Kind: if you have a child
  • Anlage V: if you earn income from renting out something. See the second part of this post for instructions on how to fill in Anlage V.
  • Anlage N: if you also earned some income that year from being an employee, see in the yellow-shaded part of the Elster wiki for instructions on how to fill it in.
  • Anlage SO: if you had speculative income to declare, e.g. if you sold a house/apartment that's not your primary residence less than 10 years after you bought it
  • ...

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Thanks very much. This is extremely helpful!

I have a question about line 50. If I went to the U.S. for training and my client paid for my flight and local transportation but not anything else, can I claim something in line 50, even if I don't have any specific receipts for food or for hotels, or even any formal documentation for the course I attended? I was observing a course at Columbia, but wasn't officially registered. Plus I stayed with family and didn't save my food receipts. Perhaps trying to claim any deduction is ludicrous, given my total lack of documentation?

The linked website says the daily rate for New York City is 48 euros and the Pauschbetrag für Übernach­tungskosten is 150 euros. I was in New York for my training for 18 days, but the course I was attending didn't meet every day. Anyone have any idea what I could claim?

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Posted

Sorry, a few more questions before I submit the return.

I'm not sure how to get a digital signature, so I guess I'll submit semi-electronically. But if I do this I have two questions:

  • I seem to have two different "files" with Elster. One is for the regular tax return and the other is the EÜR form. If I submit electronically will both be sent or will I have to submit two times?
  • Last year the tax accountant had me send (along with the official forms) some free-text pages that say, for example, "zu Anlage N" or "zu Anlage EÜR". They have the same numbers as the official forms but a more detailed breakdown of expenses. Do I need to also submit such explanations, and if so is there a way to send them electronically with Elster?
  • If my husband (who is an employee) has expenses that are below the standard deduction of 920 euros, is there any reason to fill out and send the second page of Anlage N? Would the tax office think it suspicious if last year he itemized expenses and this year he does not?

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I'm not sure how to get a digital signature, so I guess I'll submit semi-electronically. But if I do this I have two questions:

  • I seem to have two different "files" with Elster. One is for the regular tax return and the other is the EÜR form. If I submit electronically will both be sent or will I have to submit two times?
  • Last year the tax accountant had me send (along with the official forms) some free-text pages that say, for example, "zu Anlage N" or "zu Anlage EÜR". They have the same numbers as the official forms but a more detailed breakdown of expenses. Do I need to also submit such explanations, and if so is there a way to send them electronically with Elster?
  • If my husband (who is an employee) has expenses that are below the standard deduction of 920 euros, is there any reason to fill out and send the second page of Anlage N? Would the tax office think it suspicious if last year he itemized expenses and this year he does not?

Semi-electronically is fine, don't worry.



  1. You submit them one after the other.
  2. You don't need any explanations to Anlage N and Anlage EÜR. The Anlage EÜR is in fact the profit/loss statement, so you don't need anything additional to it. Just be sure you have the invoices to back up the numbers you filled into Anlage EÜR somewhere safe in a folder just in case the Finanzamt wants to audit them any time during the next 10 years.
  3. You don't have to fill in any expenses in Anlage N if they would be below 920€ anyway. The worst case is that he gets the standard Werbekosten-Pauschalbetrag of 920€ if he fills in nothing for the expenses. The Finanzamt wouldn't think it suspicious but will just be happy that they have less to check.
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Thanks PandaMunich! (Is it bad form to post thank yous on the forum??)

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Hello Panda Munich

very interesting

What happens if you are a Kleinunternehmer and don't earn more than 17,500€ but are also employed (angestellt) .. is this permissible? do you know anything about the tax implications?

Many thanks

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One last question. The instructions above for the EÜR form say for line 5 field 105 to mark a "5". However, in my tax return last year I have a "6" marked. When I look at the form in Elster this year I don't see the possibility to enter any numbers, just checkboxes with three rows and three columns. Can someone confirm that the equivalent of last year's "6" is the row "Selbständiger Tätigkeit" and the column "Ehefrau"? I'm assuming the boxes are numbered top to bottom, left to right? This would make sense since I'm clearly a Frau and I think I'm Selbständige. But I don't want to screw this up, and I always get confused between the German words for freelancer and self-employed.

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What happens if you are a Kleinunternehmer and don't earn more than 17,500€ but are also employed (angestellt) .. is this permissible? do you know anything about the tax implications?

Yes. it's permissible, no problem as long as your employee contract allows you to work self-employed besides your employee job.

If you earn less than 17,500€ from self-employed sources you are a Kleinunternehmer, no matter what else you earn from other sources like being an employee, getting rental income, interest income, ...

Tax-wise, all your income from all sources is added up and them the income tax you owe on that whole lump is calculated by the Finanzamt after you have submitted your income tax return.

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One last question. The instructions above for the EÜR form say for line 5 field 105 to mark a "5". However, in my tax return last year I have a "6" marked. When I look at the form in Elster this year I don't see the possibility to enter any numbers, just checkboxes with three rows and three columns. Can someone confirm that the equivalent of last year's "6" is the row "Selbständiger Tätigkeit" and the column "Ehefrau"? I'm assuming the boxes are numbered top to bottom, left to right? This would make sense since I'm clearly a Frau and I think I'm Selbständige. But I don't want to screw this up, and I always get confused between the German words for freelancer and self-employed.

Yes, if you're self-employed and a wife, then you have to put in "6" instead of "5".

If you were a single female you would put in "5", because then you would fall into the category "Steuerpflichtige/r or Ehemann".

See here for the table of codes:

post-24869-13057179056075.jpg

Existing two categories of self-employed:

  • self-employed doing "brain" work = freelancer
  • self-employed doing physical work or trading = Gewerbetreibender, gewerblich

So all freelancers are self-employed, but not every self-employed is a freelancer.

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Thanks so much for the table. I couldn't find it after several google searches. That's really weird that my category is different since I'm a "wife", even though my husband has nothing to do with my freelancer position!

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Hi PandaMunich,

I've filled in and sent off my Vorsteueranmeldung for January 2012 whereby I had no income with VAT and only €6 Vat to reclaim. Just received a letter from the taxman to say they didn't receive my Anmeldung at all. I shall ring them tomorrow, my system says it was sent to the Finanzamt on the 8th February.

But what I really want to know is how do I fill in the Dauerfristverlängerung. I need to pay monthly but I am unsure what to put in the section "Verrechnung des Erstattungbetrages ist erwünscht/Erstattungsbetrag ist abgetreten". I don't expect to have VAT refunded again as from now on I have VAT to declare and pay.

I did not charge or receive any VAT for last year, I'm just starting from 2012.

Could you please help me out please?

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Just received a letter from the taxman to say they didn't receive my Anmeldung at all.

´

That happens quite often, as a matter of fact...

Just print out the .pdf document you have of your Umsatzsteuervoranmeldung (the one with that cryptic, long number/letter combination on it) and send it to them by fax.

Alternatively, ring them up and quote that cryptic, long number/letter combination to them, they will then find it in their system.

But what I really want to know is how do I fill in the Dauerfristverlängerung. I need to pay monthly but I am unsure what to put in the section "Verrechnung des Erstattungbetrages ist erwünscht/Erstattungsbetrag ist abgetreten". I don't expect to have VAT refunded again as from now on I have VAT to declare and pay.

I did not charge or receive any VAT for last year, I'm just starting from 2012.

You've missed the deadline for submitting the Antrag auf Dauerfristverlängerung.

Since you have to submit monthly VAT announcements, you should have handed in that Antrag by 10. February, see here.

That "Verrechnung des Erstattungsbetrags erwünscht / Erstattungsbetrag ist abgetreten" just would just mean that you instruct them to set any VAT refunds against other types of due taxes, e.g. if you owe income tax.

Just don't put a "1" that box, that way you will have all transactions separate, it's better that way.

But why do you want to complicate things with a Dauerfristverlängerung?

If you can get all your invoices together one month later you can just as well get them together immediately and get it over with.

You're supposed to book all your income/expenses "zeitnah", i.e. in a timely fashion anyway.

A Dauerfristverlängerung will also mean pre-paying a surety of 1/11 of your yearly VAT due (= Sondervorauszahlung), so you won't even have any cash flow advantage.

Plus that it will make things a bit more complicated for you when computing your Vorauszahlungssoll (line 118 in the Umsatzsteuererklärung), since you may forget to include it.

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Posted

Thanks for the fast reply PandaMunich.

I used the ElsterFormular online but I hadn't yet received my activation code to transfer it in the most secure way. I think I was given the choice of just sending it off without having activated my user account at the ElsterOnline Portal. When I look at my stored copy of the VAT return it says it was sent on the 8th Feb etc. But I can't see any long cryptic number/letter combination.

I wanted to do the Dauerfristverlängerung as a) I had been advised by a friend to do so and B) I'm going away for Easter at the end of March and not returning until the 10th of April. That might be a bit late. Is it possible to send it in early, the 29th for example?

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Is it possible to send it in early, the 29th for example?

Yes, no problem.

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When I look at my stored copy of the VAT return it says it was sent on the 8th Feb etc. But I can't see any long cryptic number/letter combination.

It's the combination at the left-hand side of your "successful transmission" confirmation (= Übertragungsprotokoll), the one marked with the red box:

post-24869-13305308514038_thumb.jpg

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Hi PandaMunich,

I am IT Freiberufler and do not have any employee. I am not sending Lohnsteuerbescheinigung for 2011. Is this right?

I was started my activity in November 2011 - for 2011 I have only experiences. How to cover 2011 yearly loses? May be as -sum in Jan.2012 Anlage EÜR ?

I have a own home in Bulgaria, my family rent a flat in Germany(and live here) and I typically travel to clients every week.

What is recognized tax expenses?

For Example:

- business trip = car (kilometer x 0,3), hotel, food package (24 x day)

- working room in first home in Germany = % rent + % expences

- second home in Bulgaria - expenses, paid interest, paid taxes, family trip

Best Regards

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I am IT Freiberufler and do not have any employee. I am not sending Lohnsteuerbescheinigung for 2011. Is this right?

Correct.

Since you do not have an employee, you do not have to certify to that employee in January on the piece of paper called Lohnsteuerbescheinigung how much income tax and social security payments (pension, unemployment, health) you as the employeer retained at the source from that employee's gross salary during the last year and forwarded directly to the German state.

I was started my activity in November 2011 - for 2011 I have only experiences. How to cover 2011 yearly loses? May be as -sum in Jan.2012 Anlage EÜR ?

You will then have a loss in the Anlage EÜR, i.e. a negative amount.

This loss will be carried forward to 2012 and it will reduce your taxable 2012 income when the Finanzamt processes your 2012 tax return.

I have a own home in Bulgaria, my family rent a flat in Germany(and live here)

If your family (wife, children) live here in Germany with you you have nearly no chance to get "doppelte Haushaltsführung", sorry. This means that you cannot say that the house in Bulgaria is your first home and the flat here in Germany your second home for which you could then claim the rent.

Nor can you say that the center of your life is still in Bulgaria and claim for trips to Bulgaria because of this, since the German tax department assumes that the center of your life is where your wife is. In your case that is Germany.

So, no: second home in Bulgaria - expenses, paid interest, paid taxes, family trip

What is recognized tax expenses?

For Example:

  • business trip = car (kilometer x 0,3), hotel, food package (24 x day)
  • working room in first home in Germany = % rent + % expenses

Yes.

For business trips outside Germany (you will for sure want to also find some clients in Bulgaria, don't you ;) ) you can use allowances for the nights and days, this means that you can sleep for example at the home of a friend or your own house in Bulgaria but completely legally claim in your travel costs in your EÜR for those nights the flate of 72€ a night, and 22€ per day for additional meal expenses. Please see here for the official list of those allowances for trips made after 1.1.2012.

I suggest you also have a look at this list of things for which you can claim because of your business activity, they are called Betriebsausgaben and will be part of your Ausgaben in your form EÜR:

For step-by-step instructions how to fill in your tax forms, please see the green section in the Toytown Elster wiki.

Don't forget evident things like phone and Internet expenses.

I assume you have already been submitting Umsatzsteuervoranmeldungen (= VAT announcements) with Elster every month?

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Posted

Vielen Dank PandaMunich,

Yes. You are right I was sending Umsatzsteuervoranmeldungen every month (I was working for few year as a Software developer in accounting world and have enough knowledge about taxes, but my German language level is A2).

Are business trip expenses is limited in time - I have read 3 months limit for food allowance?

I will investigate this expenses list in details.

Best Regards

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