Taxes 2017 Anlage EÜR changes, leaving Germany, Anlage WA-ESt

13 posts in this topic

Hi out there,

After moving back to my homeland, my German connection is still strong...namely, my 2017 taxes are still on the to-do list! I was happy to be really quick about it, being the 7th year I was a Kleinunternehemer as a language teacher but with this change to mandatory Anlage EÜR, my system's all screwy! Can someone please please help me???

 

I freelanced as language trainer, previously always filled out in line 4 of Anlage S ( Gewinn aus freuberuflicher Tätigkeit) as well as university teaching which is nach §3 Nr. 26 EstG ist ein Betrag von 2.400€ Steuerfrei and nach §4 Abs. 21b UmStG den Betrag Steuerfrei, which I filled in at line 10 of Anlage S (Gewinn aus sonstige selbständige Arbeit). Although the tax office told me that I could equally write it in the last section of Anlage S, line 44, sonstiges, specifically mentioning the €2400 tax-free amount.

 

It was always good, but before, I was able to send in my own profit/loss statement with all these details on it and they figured it out that although I actually took in more than €17500, I still classified as Kleinunternehmer.

 

But now what do I do?? Anlage EÜR, Line 11, Betriebseinnahmen als umsatzsteuerlicher Kleinunternehmer... Do I write in my non-uni teaching that comes in at under €17500, or do I write the total income, which was over €17500 and put in the uni amount in the next line, davon nicht steuerbare Umsätzte sowie Umsätzte nach §19 Abs. 3 Satz 1 Nr 1 und 2 UStG?? And if I do that latter, should I write the total amount I earnt from the uni which is only USt taxfree, or just the €2400 that's ESt taxfree? So confusing!!

 

I'd love to hear a response from anyone or of course from our beloved Panda superhero!

Hope Spring has finanlly come your way!

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Have a look at the instructions for filling in Anlage EÜR: https://www.ihk-muenchen.de/ihk/documents/Recht-Steuern/Steuerrecht/Einkommensteuer/Anleitung-zum-Vordruck-2017.pdf

 

Line 11: your total turnover, i.e. including the turnover that's exempted from income tax (those 2,400€ Übungsleiterpauschbetrag from §3 Nr. 26 EStG, probably from teaching at the VHS), and the turnover that's exempted from VAT (what you get for teaching at the university, according to §4 Nr. 21 Buchstabe b UStG).

 

Line 12: turnover that's exempted from income tax (those 2,400€ Übungsleiterpauschbetrag from §3 Nr. 26 EStG, probably from teaching at the VHS), plus the turnover that's exempted from VAT (what you get for teaching at the university, according to §4 Nr. 21 Buchstabe b UStG).

 

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Thanks for the speedy reply Panda! I put those numbers in, but then got to line 15 and the instructions (also on the link you sent, thank you!) say: In dieser Zeile sind die nach §4 UStG umsatzsteuerfreien und die nicht umsatzsteuerbaren Betriebseinnahmen. That's my uni money right? (Which BTW is the same money of which 2,400€  is ESt free). So going over it again, I was thinking, does it go more like:

line 11: non-uni teaching turnover

line 12: blank

line 15: uni teaching turnover

?

 

But then, wondering what to do with the €2400, I searched through the lovely document you sent again and found in the instructions for line 23:

Ebenfalls einzutragen sind hier die Freibeträge nach §3 Nr. 26 EStG für bestimmte nebenberufliche Tätigkeiten in Höhe von maximal 2.400€ (Übungsleiterfreibetrag)

 

Yey! That's me. I think. So I write 2400 here? I doesn't seem right that it's in the Betriebsausgaben section. What do you make of it?

 

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37 minutes ago, naushikaa said:

So going over it again, I was thinking

 

Think again.

Lines 11 and 12 in Anlage EÜR are for people who are a Kleinunternehmer, i.e. for you. If you look into line 12, it says, that you should then "jump to line 17" (= "weiter ab Zeile 17"):

 

5acb62ab7ff11_2018-04-0914_53_10-Standar

 

Lines 14 to 16 are for people who charge VAT, i.e. who are not Kleinunternehmer, with line 15 being the lines where those people fill any VAT-exempted turnover.

So you do not fill in lines 14 to 16 of Anlage EÜR.

 

37 minutes ago, naushikaa said:

But then, wondering what to do with the €2400, I searched through the lovely document you sent again and found in the instructions for line 23:

Ebenfalls einzutragen sind hier die Freibeträge nach §3 Nr. 26 EStG für bestimmte nebenberufliche Tätigkeiten in Höhe von maximal 2.400€ (Übungsleiterfreibetrag)

 

Yey! That's me. I think. So I write 2400 here?

 

Yes.

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Fantastic stuff Panda. The generous genius of Germany. Thanks for your time and effort! I hope it can also help someone else down the track.

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Sorry, a couple more things because I stopped freelancing (and working altogether) by 31/7/17, and left the country on 3/1/18...

 

Just above line 7, I put in 31/7/17 for the end of my Wirtschaftsjahr. Is that right? Or is this referring to the business's fiscal year in general, in which case I just say it's the same as the calendar year?

 

Then in line 9 it asks:
Wurde im Kalenderjahr/Wirtschaftsjahr der Betrieb veräußert oder aufgegeben?
I ticked Yes even though I don't have real estate etc. At this question it says bitte Zeile 78 beachten.

 

Line 78 says:
Hinzurechnungen und Abrechnungen bei Wechsel der Gewinnermittlungsart:
Bezeichnung:
Wert:

OK, so now I don't have much of an idea what to write here!

 

Thanks in advance!

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6 hours ago, naushikaa said:

Just above line 7, I put in 31/7/17 for the end of my Wirtschaftsjahr. Is that right?

 

No.

 

6 hours ago, naushikaa said:

Or is this referring to the business's fiscal year in general, in which case I just say it's the same as the calendar year?

 

That's it.

 

6 hours ago, naushikaa said:

Then in line 9 it asks:
Wurde im Kalenderjahr/Wirtschaftsjahr der Betrieb veräußert oder aufgegeben?
I ticked Yes even though I don't have real estate etc. At this question it says bitte Zeile 78 beachten.

 

Correct.

 

6 hours ago, naushikaa said:

Line 78 says:
Hinzurechnungen und Abrechnungen bei Wechsel der Gewinnermittlungsart:
Bezeichnung:
Wert:

OK, so now I don't have much of an idea what to write here!

 

Write 0€.

 

And also send your local Finanzamt this letter, and send it by registered mail:

 

*****************************************************************

 

Betrifft: Aufgabe der freiberuflichen Tätigkeit

Steuernummer: <insert your Steuernummer>

 

Sehr geehrte Damen und Herren,

 

Ich habe meine freiberufliche Tätigkeit zum <insert date you stopped freelancing in Germany> aufgegeben, und bin aus Deutschland weggezogen.

 

Ich habe keine ausstehenden Forderungen und auch keine Verbindlichkeiten.

Auch habe ich keine Betriebs- und Geschäftsausstattung.

 

Aufgabebilanz:

 

Aktiva:

GWG: 0€

Betriebs- und Geschäftsausstattung: 0€

Forderungen: 0€

Kasse/Bank: 0€

________________________

0€

 

Passiva:

Eigenkapital: 0€

Verbindlichkeiten: 0€

________________________

0€

 

 

Aufgabegewinn:

0€ Verkehrswert GWG

- Buchwert GWG 0€

________________________

0€

 

 

 

Mit freundlichen Grüßen

your signature

your name

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You did realise that you have to declare all the 2017 income that you had after moving away from Germany in Anlage WA-ESt, line 6?

Also fill into line 5 of Anlage WA-ESt the time you were resident in Germany, in your case 01.01.2017 till 31.07.2017?

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Thanks a big bunch for the Aufgabebilanz wording. Good stuff.

 

On 13/04/2018, 20:53:31, PandaMunich said:

You did realise that you have to declare all the 2017 income that you had after moving away from Germany in Anlage WA-ESt, line 6?

Also fill into line 5 of Anlage WA-ESt the time you were resident in Germany, in your case 01.01.2017 till 31.07.2017?

 

No, I didn't know about this form! Damn it, another one! BUT regading your tip, I stopped working and moved within Germany on 31.7.17 but didn't leave the country until 3.1.2018. Which parts of it do I fill out...if any because I was technically in the country for the whole year.

I hope I don't have to send this in for 2018 for the 3 days I was there!

Thanks

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2 hours ago, naushikaa said:

I stopped working and moved within Germany on 31.7.17 but didn't leave the country until 3.1.2018.

 

In that case, you do not fill in the form Anlage WA-ESt at all.

 

2 hours ago, naushikaa said:

I hope I don't have to send this in for 2018 for the 3 days I was there!

 

You would only have to submit a tax return for 2018 if you had had income during these first 3 days of 2018.

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7 hours ago, PandaMunich said:

 

In that case, you do not fill in the form Anlage WA-ESt at all.

 

 

You would only have to submit a tax return for 2018 if you had had income during these first 3 days of 2018.

HORAY! Good news! Thank you so much for all your help!

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Hello,

 

I moved from Italy to Germany last year (in August) and I have a quick doubt:

 

When filling the Anlage WA-Est, do I put the gross incoming (brutto) from Italy (including extra hours I worked and etc) or the netto (after tax deduction)?

 

If anyone could clarify, I really appreciate.

 

Thanks and Best Regards,
Guilherme

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1 hour ago, Limongi said:

Hello,

 

I moved from Italy to Germany last year (in August) and I have a quick doubt:

 

When filling the Anlage WA-Est, do I put the gross incoming (brutto) from Italy (including extra hours I worked and etc) or the netto (after tax deduction)?

 

If anyone could clarify, I really appreciate.

 

Thanks and Best Regards,
Guilherme

 

And another question... In that case, do I need to send any receipt? Llike my payrolls, for example?

 

Thanks and Best Regards,
Guilherme

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