Steuer-Glossar


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Net income method, Net income account Einnahmenüberschussrechnung (EÜR)

Registered companies are generally obliged to double commercial accounting. This obligation does not apply to self-employed persons and small businesses with an …

 

·         annual turnover up to €600.00 AND

·         annual profits up to €60,000 Euro.

The calculation of profits is then based on the net income method (EÜR = revenue minus expenses). Freelancers according to § 18 EStG may apply the EÜR even in case of higher sales and profits.

NetNetto