Last Updated on September 26, 2023
In the topic “Part-time work in Germany” it was told about different forms of work, including “free” professions, that is, Freiberufler in Germany. People with free professions can work both full-time and nebenberuflich (that is, no more than a third of a full-time job), be employees or self-employed.
Now let’s learn how to inform the Finanzamt about the “free” activity and how to fill in Anlage S and Fragebogen zur steuerlichen Erfassung.
Part time work in Germany. What does freiberuflich, nebenberuflich, ehrenamtlich, gewerblich, Minijob mean
Tax declaration Germany. Anlage EÜR
Who should file a tax return in Germany
What is selbstständig, Unternehmer, Honorar, Firma in Germany
German tax return. Anlage WA-Est
German tax return Elster. Anlage Sonderausgaben
Elster online. 6. Household works deduction – Anlage Haushaltsnahe Aufwendungen (35a)
All tax deductions (in German income tax declaration)
How to calculate tax in Germany. What is written in Berechnung in Elster
If the Freiberufler are not employed, then they are “self-employed”, ie Selbstständig. In this case, they need to declare themselves to the Finanzamt. This is done using the Fragebogen zur steuerlichen Erfassung form.
After the reporting year, Freiberufler must enter their income in the income tax return.
If they do not have an employer, they must complete the Anlage S application and the Anlage EÜR income-expenditure form, regardless of whether the work is main or nebenberuflich. Filling in Anlage EÜR can be avoided by some of the few volunteers. Read about it in the thread dedicated to this application.
If they worked nebenberuflich and have an employer, then the additional income is indicated in Anlage N.
Fill in the Fragebogen zur steuerlichen Erfassung form
The first page contains general information:
– Finanzamt, tax number (line 2),
– Aufnahme einer selbständigen Tätigkeit (line 3) – mark
– last name, first name, profession, address, religion
– data on spouses (paragraph 1.2): name, profession, address, if your spouse has another address
– contact details (paragraph 1.3)
– planned activity(paragraph 1.4)
The second page you fill in:
– bank account for tax refund (lines 27-30).
Other bank details for those who receive tax refunds separately for income tax and separately for Gewerbesteuer. (lines 31-38)
– tax consultant, if any (line 40)
The third page:
– a person who is authorized to deal with your taxes, receive correspondence from the FA, if any
– lines 61-63 indicate the old place of residence if you have moved within the last 12 months
– lines 64-65 indicate the Finanzamt and tax number if you have paid income tax over the past three years
From the second paragraph, information about the business is indicated:
– business address. If there is no separate address, the home address is indicated – lines 66-70
– contact details. You can write home contact again – lines 74-76
On the fourth page:
– we are interested in paragraph 2.2 – start of business
– lines 78, 90 for small home business – “nein”
On the fifth page:
– paragraph 2.6 indicates whether we have been self-employed in the last 5 years.
– under paragraph 3.1, the expected income for both partners are indicated depending on the source of income:
agriculture and Forestry
Next, indicate how many special expenses (Sonderausgaben, line 116) and how many taxes (line 117) are expected.
How to fill in Anlage Sonderausgaben
– in line 118 we mark the first option (simple maintenance of income-expense without a balance sheet). Of course, if you have something big planned from the very beginning, then you will be required to keep a balance sheet, but we have now focused on a small business.
– line 122 – “nein”. Abweichendes Wirtschaftsjahr is first agreed with the Finanzamt. Forestry and agricultural organizations always have a different accounting year, the rest must be coordinated with the FA.
– paragraphs 5, 6 do not affect us.
The rest of the pages:
– paragraph 7 indicates the value added tax (Umsatzsteuer).
7.1 indicate the expected turnover in the opening year and the following year
7.2 nein, we have a new business
7.3 first option. Since we assume that our income does not exceed 22,000 euros per year (17500 euros is old boundary), we do not pay Umsatzsteuer and operate as Kleinunternehmen. If you expect your income to exceed
22,000 euro : 12 x the number of months you have been worked in the year of opening,
– then you need to waive the small business rule and bill Umsatzsteuer immediately and pay it to the Finanzamt. To calculate the boundary, gross income is taken, not profit. However, non-taxable Umsatzsteuer income (for example, from medical practice) is not included in this amount.
You will find a list of income not subject to Umsatzsteuer in the Anlage EÜR analysis, but you should still clarify your type of activity again, as there are many exceptions.
– paragraph 8 for those who have formed a partnership, i.e. also does not concern us
– the attached documents, if any, are indicated on the last page
After submitting the form, the FA seems to be supposed to send something. They didn’t send me anything. So I went to the Finanzamt and they told me that I have a new tax number, which now must be indicated on the declaration.
How to fill in Anlage S of German tax return
Part 1 – revenue
In line 4 we indicate the name of our activity and the profit from it. Profit is income minus Finanzamt-recognized expenses. You receive this amount in Anlage EÜR.
Revenue is easier to calculate using the Anlage EÜR. Therefore, here is only general information, look at the details in the topic about EÜR.
How to fill in Anlage EÜR
The FA recognizes as an expense money that has been spent directly on your business.
For example, it can be an office supplies (no more than 150 euros per year), office rental costs, if you rent it, advertising.
Printer ink costs will only go through if the printer is used for work only. The computer will be taken into account as far as it is used for work.
Travel to the place of work will be counted only if it is a separate ticket to the place of work, and the day travel card, which is also used for personal travel, will not be counted.
Office furniture is depreciated over 13 years.
Thus, it is worthwhile to google each type of expense in advance so as not to be mistaken.
If you work ehrenamtlich, you already have preferential taxation. Therefore, you cannot deduct expenses as long as income and expenses do not exceed certain amounts.
Other types of part-time jobs that do not qualify for preferential taxation may use a lump sum deduction.
These include, for example:
– those who make research activities, earn extra money in the field of art or as writers, make reports, take exams – 25 percent of income, but not more than 614 euros per year
– Tagesmutter – 300 euros per child (if he stays full time, otherwise – partially)
Writers and journalists, for whom this activity is the main one, can write off 30 percent of their income, but not more than 2455 euros per year.
Line 6 is filled in if the business belongs to a different Finanzamt than the owner’s place of residence.
Lines 7-9 refer to those who formed societies.
Lines 10-11 – profit from other types of individual business (those not included in Freiberufler or line 46 below).
Line 10 refers to specific individual activities. Most likely, you will find yourself in it only if you are a Tagesmutter (nanny).
According Internet these are:
Testamentsvollstrecker (testamentary executor)
Vermogensverwalter (Wealth verwalter)
Aufsichtsrat (member of supervisory board)
Insolvenz- und Zwangsverwalter (Insolvency administrators)
Hausverwalter, Verwaltungsratsmitglied (Property manager, board member)
Berufsbetreuer und Verfahrenspfleger (professional supervisor and prosecutor)
ehrenamtliche Mitglieder kommunaler Vertretungen wie Burgermeister, Landrate und Kreistagsabgeordnete (honorary members of municipal representations such as mayors, district administrators and district councillors)
Interviewer für statistische Landesamter (Interviewer for state statistical offices)
Insolvenzanwalte (bankruptcy attorneys)
Read about different #insurance in Germany and what does public health insurance cover in Germany
Line 12 for those who own shares and have been paid dividends.
Line 13 for specific income specified in the relevant paragraph of the law (associated with societies and corporations).
Line 16 for bookkeepers, for amounts that remain in production.
Part 2 – sale or transfer of the business
Line 31-44 for those who are selling or transferring their business.
Part 3 – miscellaneous
Line 45 – compensation for lost income or remuneration for many years of activity.
Line 46 for those who work nebenberuflich ehrenamtlich, that is, they are entitled to a lump sum 3,000 euros of tax-free income.