Cash-basis accounting (EÜR)

The cash-basis income statement (Einnahmenüberschussrechnung, EÜR) is a simplified way of determining profit in Germany. Instead of double-entry bookkeeping with a balance sheet, the business income and business expenses of a year are compared. The surplus is the taxable profit. The basis is § 4 (3) EStG.

Who may use the EÜR?

Anyone who is not obliged to keep accounts may use the EÜR:

• Freelancers such as doctors, architects, consultants or journalists, regardless of turnover and profit,
• tradespeople and small businesses, as long as they are not obliged to keep accounts under commercial law and stay below the limits of § 141 AO: turnover up to €800,000 and profit up to €80,000 per year (since 2024),
• small businesses under § 19 UStG, which also submit an EÜR.

Corporations such as a GmbH, on the other hand, must always prepare a balance sheet.

Basic principle: receipt and payment

The EÜR follows the cash principle (§ 11 EStG): income counts in the year in which the money is received, expenses in the year in which they are paid. Exceptions apply, among others, to purchases of fixed assets that are depreciated and to regularly recurring payments around the turn of the year.

Travel expenses and business expenses in the EÜR

Travel expenses and other business expenses reduce profit in the EÜR; the date of payment is decisive. With Spesenfuchs, you record receipts, travel costs, entertainment expenses and trips and pass them directly to your accounting, see accounting integration. The export in DATEV format makes working with your tax advisor easier.

Anlage EÜR and submission to the tax office

The EÜR is submitted every year with the tax return on the official form “Anlage EÜR”, electronically via ELSTER or suitable accounting software. Since the 2017 tax year, this applies to everyone, including small businesses with low income. An informal profit calculation or a template as a PDF is no longer sufficient.

Advantages of the EÜR

The EÜR is simpler than a balance sheet: no inventory, no balance sheet, less effort. Trips, purchases and running costs can be documented clearly. Many self-employed people and freelancers prepare it themselves, others with their tax advisor.

Related terms

• Obligation to keep accounts
• DATEV
• GoBD compliance
• Tax return
• Small business
• Accounting software
• Profit determination

Legal basis and sources: § 4 (3) EStG: legal basis of the EÜR, § 141 AO: obligation to keep accounts, § 60 (4) EStDV: obligation to submit the Anlage EÜR, ELSTER: instructions for the Anlage EÜR 2025 (in German)