DE EÜR Worksheet
Line-by-line Einnahmenüberschussrechnung (Anlage EÜR, §4 Abs.3 EStG) cash-basis profit worksheet for freelancers and Kleinunternehmer.
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Einnahmenüberschussrechnung on the lines of the Anlage EÜR
Cash-basis profit by payment date, line by line as in the Anlage EÜR 2025, with AfA, GWG and Sammelposten from the asset list
Freelancers and small businesses determine their profit by §4 Abs. 3 EStG: income when it is received, expenses when they are paid. The worksheet takes the payments from Odoo, puts them on the lines of the Anlage EÜR and adds the depreciation of the year.
What you get
Line set of the Anlage EÜR 2025
Templates with the line numbers of the 2025 form: 15 taxable income, 17 VAT received, 19 disposals, 27 goods, 29 third-party services, 30 staff, 33 AfA, 36 GWG, 37 Sammelposten, 39 rent, 44 travel, 57 input VAT, 58 VAT paid to the Finanzamt, 60 other expenses, 70 vehicle costs.
Cash basis by payment date
Invoices and bills count with the share paid inside the year, and cash movements without invoice (bank fees, cash purchases) are taken in as well.
Accounts per line
Map your accounts to the lines; unmapped income and expenses land on the catch-all line of their section.
AfA, GWG and Sammelposten
Assets with linear AfA from the acquisition month, GWG up to EUR 800 and the pool from EUR 250.01 to 1,000 at 20 % a year; each goes to its own line.
VAT treatment chosen, not assumed
Choose whether VAT received and paid enters the profit; Kleinunternehmer show no VAT.
Kleinunternehmer check
Prior year up to EUR 25,000 and current year up to EUR 100,000 (§19 UStG from 2025).
CSV worksheet
All lines with Zeile, net and VAT, plus income, expenses and profit.
Screenshots
Odoo 19.0 with German user interface and example data of a German company.
1. EÜR 2025 of an engineering office
Income and expenses by payment date on the lines of the Anlage EÜR 2025.
2. Assets of the year
Linear AfA, a GWG and a Sammelposten asset with this year's amounts.
3. Line templates
The Anlage EÜR 2025 line numbers and the accounts mapped to them.
4. AfA-Tabelle
Useful lives of common asset classes.
Why this app
✓ The profit follows the payments, as the EÜR requires.
✓ Line numbers match the current form.
✓ Depreciation comes from the asset list, not a side calculation.
✓ You transcribe and file in Mein ELSTER; the app transmits nothing.
Auf Deutsch
DE EÜR Worksheet ermittelt den Gewinn nach §4 Abs. 3 EStG nach dem Zufluss- und Abflussprinzip und ordnet die Beträge den Zeilen der Anlage EÜR 2025 zu.
- Zeilen der Anlage EÜR 2025
- Übernahme aus der Buchhaltung nach Zahlungsdatum
- AfA, GWG und Sammelposten je auf eigener Zeile
- Kleinunternehmer-Prüfung (§19 UStG ab 2025)
- CSV-Arbeitsblatt
Specifications
- This page: Odoo 19.0 (also available for Odoo 18.0 and 20.0)
- License: OPL-1
- Languages: English, German
- Depends on: Accounting (account)
- Form year of the line numbers: Anlage EÜR 2025
- Author: Pokutsoft, pokutsoft.com
- Support: support@pokutsoft.com
Update date: 2026-10-28 · Version: 19.0.1.0.17
User guides (PDF)
Related modules
DE Anlage EÜR
Fixed-asset schedule (Anlagenverzeichnis / Anlage AVEÜR) with AfA per §7 EStG, formatted for the EÜR attachment.
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Compute the 1/11 Sondervorauszahlung (§47 UStDV) and the December offset (§48 UStDV) for the German permanent filing extension.
DE E-Bilanz Taxonomy
Map your chart of accounts to a curated set of core E-Bilanz (HGB) taxonomy positions - extend your own - with Mussfeld validation; mapping & draft worksheet only, no transmission.