Elster kostenlos herunterladen

line 10: what exactly your business is (e.g. freiberuflicher Ãübersetzer = freelance translator) line 26: tax free income from a privileged task, e.g. trainer for a non-profit sports club You only have to submit a Gewerbesteuererklärung and pay Gewerbesteuer if you have more than 24,500€ profit a year from those non-freelancer activities. line 22: tax free wages if you worked outside Germany in one of the cases stated in the auslandstätigkeitserlass: country / amount 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 (engineers, lawyers, architects, journalists, translators, …). line 21: wages you got that are tax free according to a double tax treaty: country / amount To be a Kleinunternehmer you just have to have earned at most 50,000€ in the year for which you`re doing the tax return (and 17,500€ in the year before that) no matter from which self-employed activities (freelance or gewerblich) the money came from. If you are a German resident, then the Grundfreibetrag (was 8,354€ in 2013) is tax free. If you had no other income (e.g. foreign income or income from interest or rents) to take you above the Grundfreibetrag, then you will not have to pay income tax (= Einkommensteuer). You only have to fill in the form Gewerbesteuererklärung and pay Gewerbesteuer if you had more than 24,500€ profit from those non-freelancer activities (which also means that you exceeded the 17,500€ turnover and that it was therefore the last year that you were still a Kleinunternehmer!), look below in the green area for instructions how to fill in the Gewerbesteuererklärung.

Then fill in the amount you calculated as your profit into line 4 of the Anlage S (if you`re a freelancer) or Anlage G (if you`re a Gewerbetreibender) If you remain below the Kleinunternehmer turnovers and did not identify the VAT (= Umsatzsteuer) in your invoices, then you will not have to pay Umsatzsteuer. – in line 4: pension contribution you paid (from section 23 of Lohnsteuerbescheinigung = certificate of wage tax deduction which you get from employer every year) line 8: how much you paid into all your Riester contracts line 50: total travel costs incurred because of job Tipp: Leichtere Anmeldung bei professioneller Steuersoftware Manche Steuersoftware-Lösungen ermöglichen eine authentifizierte Abgabe auch ohne das umständlich Elster-Zertifikat. Bei smartsteuer funktioniert dies zum Beispiel ganz einfach dadurch, dass die Steuererklärung am Ende mit einem verifizierten PayPal-Konto bezahlt wird. Dies ist sogar für Unternehmer, die eine Einnahmen-und-Überschuss-Rechnung (EÜR) abgeben, möglich. Alternativ kann die Authentifizierung auch durch einen kurzen Videoanruf getätigt werden (WebID). . Als Unternehmer sind Sie dazu verpflichtet, Ihre Steuererklärung elektronisch abzugeben. Hier erfahren Sie, was Sie speziell als Unternehmer beim Elster-Verfahren beachten müssen: . line 6: your phone number (you are not obliged to give it!) line 18: wage tax you paid on these compensations / solidarity tax you paid on these compensations The following instructions are for the standard self-employed who have to charge 19% VAT in all their invoices.

Comments are closed.