What tax forms should freelancers fill out?

Tax return forms

1. Main form / cover sheet

In the main form, the personal data and the bank details of the freelancer are recorded as well as the

  • Special editions of the freelancer (tax tips and filling out help)
  • extraordinary burdens (tax tips and filling out aids)
  • Household employment relationships, services, craftsmanship


2. Appendix S.

In Appendix S - Income from self-employment the profits or losses determined by the income-surplus calculation or bookkeeping are entered.
Other gains and losses are also recorded:

  • Capital gains
  • Company debt interest deduction
  • Investment deduction
  • Part-time activities

3. Annex EÜR - income surplus calculation

Companies and entrepreneurs that are not required to be accounted for and have a profit of at least 17,500 euros per year must complete and submit the EÜR annex. The following data is recorded:

  • Operating income
  • Business expenses
  • Determination of profits
  • Reserves
  • Withdrawals and deposits



4. Appendix G - Income from business

Appendix G is relevant for the recording of commercial income and expenses and is comparable to Appendix S for freelancers.
The following are recorded:

  • Profits that have been determined by bookkeeping or income-excess calculation
  • Applications for tax reductions
  • Capital gains
  • Company debt interest deduction
  • Investment deduction

5. Annex SO

Other income is recorded in Appendix SO. However, this does not include income from capital assets. Among other things, the following must be stated:

  • Recurring payments (maintenance, etc.)
  • Occasional business benefits
  • Income from private sales


6. Appendix CHAP

Since the withholding tax was introduced, it is only necessary to submit the KAP annex in a few cases. The following data is recorded:

  • Investment income with withheld investment income tax
  • Investment income with personal tax rate
  • Income from investments
  • Taxes withheld by the bank

8. Appendix V - Income from renting and leasing

A freelancer can also have income from renting and leasing; these are recorded in Appendix V. The following data must be given:

  • Income from developed land
  • Shares of Income
  • Other income (vacant land, furnished rooms, etc.)
  • Advertising expenses


8. Appendix K - Children

If tax reductions for children are to be taken into account, the child appendix must be completed. In addition to general data on the child and the family relationship, the following points are also asked:

  • Health and long-term care insurance contributions
  • Child allowance
  • School fees
  • Childcare costs


9. Appendix AV

In order to claim the contributions for the old-age provision - here the contributions to the Riester pension - as tax-deducting special expenses, the appendix AV must be filled out. The following information is essentially required:

  • Previous year's remuneration
  • Indication of the direct or indirect beneficiary
  • Information on children

10. Plant supply costs

For the tax-reducing assertion of pension contributions z. B. for private health insurance or Rürup insurance, the investment pension expense is required. The following must be given:

  • Insurance premiums
  • Contributions to health and long-term care insurance
  • Further pension expenses
  • additions

11. Appendix L

Annex L must be submitted if there was income from agriculture and forestry in the assessment year. Mainly it is about profits and losses from this income area. The following things are asked for:

  • Area size at the beginning of the marketing year
  • Area changes
  • Animal husbandry information
  • Business expenses according to flat rates


12. Appendix R

Freelancers who received one or more pensions in the assessment year must fill out Appendix R. Among other things, the following are recorded here:

  • Annuities
  • Private annuities
  • State-sponsored retirement pensions
  • Advertising expenses