Forms for all workers
Income tax 1 A - cover sheet (Mantelbogen)
- Personal data
- Application for a joint assessment (Zusammenveranlagung)
- Exceptional charges (außergewöhnliche Belastungen)
- Household-related services (haushaltsnahe Dienstleistungen)
Form AV - Pension contributions as special expenses in accordance with § 10a EStG (Anlage AV - Altersvorsorgebeiträge)
- Private pension
- for example, a Riester contract (Riester-Rente)
- possible special expenses (Sonderausgaben)
Form KAP - Income from capital assets (Einkünfte aus Kapitalvermögen)
- for savers that the flat rate (Pauschale) does not apply to
- for investors
Investment pension costs - information about pension expenses and pension contributions (Vorsorgeaufwendungen)
- this is where special expense deductions for insurance (Versicherungsbeiträge) premiums are calculated
Did you buy a laptop or a mobile phone?
Did you move last year for work?
Did you work less than 12 months last year?
Was your work commute more than 30 minutes?
Are you married with tax class III/V?
Did you pursue a further education?
Did you receive self-employment income?
You are required to file a tax return.
Filing your tax return is worth it! You will most likely get a very high tax refund.
You can expect a high tax refund.
Find out whether you have to or should file a tax return!
Forms for employees
Form N - Income from employment (Einkünfte aus nichtselbständiger Arbeit)
- Certificate of wage tax deduction data (Lohnsteuerbescheinigung) is recorded here
- profession-related costs are as well (Werbungskosten)
Form N-AUS - Foreign income from employment (Ausländische Einkünfte aus nichtselbständiger Arbeit)
- supplementary information on taxable foreign income from employment (ausländische Einkünfte)
Forms for self-employed and business people
- Statement of freelance income or commercial income
- Determination of taxable income (Kleinunternehmerregelung) according to the revenue surplus calculation (more than € 17,500 per calendar year)
Form EÜR - index to appendices (Anlageverzeichnis)
- Fixed assets (computer, telephone, vehicle etc.) acquired after 05.05.2006 must be submitted together with the cash basis accounting in the list of assets
Form EÜR - Determination of non-deductible interest on debt (Ermittlung der nicht abziehbaren Schuldzinsen)
- Non-deductible interest (nicht abziehbare Schuldzinsen) is calculated on the basis of the cumulative over/under withdrawals and taking into account an allowance (Freibetrag)
Form G - Income from a business enterprise (Einkünfte aus Gewerbebetrieb)
- Those employed commercially (Gewerbetreibende) enter their profits from side jobs or, for example, the operation of a photovoltaic system in section G
Form S - Income from self-employment (Einkünfte aus selbständiger Arbeit)
- Freelancers enter profits in Form S
Form Child (Anlage Kind)
- suitable for parents who receive child benefits (Kindergeld or Kinderfreibetrag) for their children
- Transfer of special expenditure deduction for health and long-term care insurance contributions from the child to the parents (Sonderausgabenabzugs für Kranken- und Pflegeversicherungsbeiträge des Kindes auf Eltern)
Form R - Pensions and other benefits (Anlage Rentner)
- Retirees who voluntarily want to file a tax return enter their pension income here
Form V - Rental and leasing income (Einnahmen aus Vermietung und Verpachtung)
- if a property is rented, then all income and expenses must be stated in this form
ESt 1 C - Cover sheet for limited taxpayers (Mantelbogen für beschränkt Steuerpflichtige)
- limited taxpayers are required to submit an annual tax return on their domestic income for the past calendar year (assessment period), unless the income tax is deemed to have been compensated by the tax deduction
ESt 1 V - Simplified income tax return (Vereinfachte Einkommensteuererklärung)
- double-sided tax form that significantly reduces the time required and focuses on essentials
Form AUS - Foreign income and taxes (Ausländische Einkünfte und Steuern)
- deductions of foreign taxes on German income are caculated by entering the foreign income on the AUS form
Form FW - Facilitation of home ownership (Förderung des Wohneigentums)
- is required by the tax office when applying for a tax deduction for domestically home-based or leased-out dwellings
Form L - Income from agriculture and forestry (Einkünfte aus Land- und Forstwirtschaft)
- taxable income from agriculture and forestry is entered here
- annual profit (Jahresumsatz) is entered in Form L
Form SO - Other income (Sonstige Einkünfte)
- for those paying maintenance/alimony (Unterhalt) and the ex-partner would like a other income deduction, then the maintenance payments (Unterhaltszahlungen) must be explained in tax form SO
- in addition, profits from speculative transactions (Spekulationsgeschäfte) are recorded here (for example, real estate sales, if there were less than 10 years between purchase and sale - the speculative period)
Form Unterhalt (maintenance) - Maintenance services for those in need
- those who support parents or children of full age (for whom no more child support is drawn) can deduct these expenses as an exceptional burden per assisted person
Form U - Alimony to the ex-spouse (Unterhaltsleistungen an den Ex-Ehepartner)
- Alimony payments can be claimed as special expenses
- in addition, contributions to health and/or long-term care for the ex-spouse (Sonderausgabenabzugs für Kranken- und Pflegeversicherungsbeiträge)
Form Viticulture (Anlage Weinbau)
- income frincome from agriculture, including viticulture, is entered in this form
- only for self-employed farmers who are required to keep books and records
Attachment for the benefit of non-withdrawn profit (§ 34 a EStG) (Anlage zur Begünstigung des nicht entnommenen Gewinns)
- this form means that the company has a tax-advantaged if the company’s profit is invested back into the company
Form Limited Interest Rate (Anlage Zinsschranke)
- only relevant if interest expenses exceed interest income by at least 3 million euros or
- interest carry forward has been determined or Determination of EBITDA (earnings before interest, taxes, depreciation on tangible assets and amortization of intangible assets)