Revenue Surplus Account 2021/2022

Every year, freelancers and business owners must determine their profits and create the income-expenditure statement (EÜR) for their tax return anew. This book shows you step by step how to do it. With the correct EÜR, you save on taxes and also time when working with your tax advisor. Contents: Basic rules of the EÜR, making VAT easy, recording and entering receipts in the EÜR annex, legally secure recording of business income and expenses, optimal collaboration with your tax advisor. New in the 16th edition: all important tax changes regarding commuting allowance, e-mobility, trade tax, depreciation, part-time self-employment, investment incentives, home office, and Corona bonus. Digital extras: forms, BMF letters, rulings, tables: input tax flat rate, foreign travel expenses, depreciation table, overviews, checklists, and calculators.