Income Surplus Calculation (EÜR) for Self-Employed in Germany 2026: A Practical Guide

The Einnahmenüberschussrechnung (EÜR) is the standard simplified profit calculation for freelancers and self-employed people in Germany. If you're not required to maintain double-entry bookkeeping, you'll use the EÜR to determine your taxable profit and file it as part of your annual income tax return.

What Is the EÜR?

The EÜR (§ 4 para. 3 EStG) works on a simple cash basis: business income minus business expenses equals profit. Unlike balance sheet accounting, there is no need to track assets, liabilities, or accruals — you simply record money in and money out.

The EÜR applies to:

• Freiberufler (freelancers in liberal professions: developers, lawyers, consultants, doctors)
• Gewerbetreibende with annual turnover under €800,000 (threshold raised in 2024)
• Gewerbetreibende with annual profit under €80,000

GmbHs and UGs must always use double-entry bookkeeping — the EÜR is not available to them.

Structure of the EÜR

Business income: All payments received for your services — fees, invoiced amounts, reimbursements. VAT is shown separately if you are VAT-registered.

Business expenses: All costs incurred for your work — software, office supplies, rent, travel, phone, tax advisory fees.

Profit = Income − Expenses

What Can You Deduct as Business Expenses?

• Home office: €6 per working day (max. €1,260/year) or proportional rent
• Travel costs: €0.30/km (€0.38/km from km 21+) or actual costs
• Hardware and software: Immediate write-off for purchases under €800 net
• Phone and internet: Up to 20% flat-rate deduction, or actual business share
• Professional development and technical literature: Fully deductible

How to Create the EÜR Step by Step

1. Collect and categorize receipts: Keep all income documents (invoices, bank statements) and expense receipts organized throughout the year. GoBD-compliant digital storage is legally valid.

2. Record all income: List every business payment received during the year, separated by net amount and VAT if applicable.

3. Record and categorize expenses: Assign each expense to a category matching the official Anlage EÜR form.

4. Complete the Anlage EÜR: Filed digitally via ELSTER as part of your income tax return. The form walks you through all standard categories.

5. Submit with your income tax return: Due by 31 July of the following year (28 February the year after if you have a tax advisor).

Deadlines and Document Retention

• Without tax advisor: 31 July 2026 (for tax year 2025)
• With tax advisor: 28 February 2027
• Document retention: 10 years

EÜR vs. Balance Sheet: What Applies to You?

If your annual turnover exceeds €800,000 or profit exceeds €80,000, you'll be required to switch to balance sheet accounting. The tax office will notify you by letter. For most freelancers and small self-employed individuals, the EÜR remains the permanent default.

Conclusion

The EÜR is manageable — but missed deductions cost real money. Norman's AI bookkeeping tracks income and expenses automatically, so your EÜR is ready when the deadline arrives. Start free.