{"id":6483,"date":"2024-12-05T13:04:11","date_gmt":"2024-12-05T12:04:11","guid":{"rendered":"https:\/\/www.benefitax.de\/2024\/12\/05\/tax-returns-for-freelancers-and-sole-traders\/"},"modified":"2025-04-15T13:43:39","modified_gmt":"2025-04-15T11:43:39","slug":"tax-returns-which-are-to-be-submitted-by-freelancers-and-sole-traders","status":"publish","type":"post","link":"https:\/\/www.benefitax.de\/en\/tax-returns-which-are-to-be-submitted-by-freelancers-and-sole-traders\/","title":{"rendered":"Tax returns &#8211; Which have to be submitted by freelancers and sole traders?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"6483\" class=\"elementor elementor-6483 elementor-5353\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4c2def3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4c2def3\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f0a3397\" data-id=\"f0a3397\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3e01cf1 elementor-widget elementor-widget-text-editor\" data-id=\"3e01cf1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h2>Freelancers and sole traders &#8211; income tax, VAT and trade tax<\/h2><p>The income of sole traders and freelancers is recorded in the income tax return. As a rule, profits are shown as the difference between income and expenditure in a cash flow statement. The individual income and expenses must be determined in the correct amount in an E\u00dcR annex to the income tax return and entered in the correct place. Above certain profit or turnover limits, a balance sheet and the submission of annual financial statements are required instead.<\/p><p>Trade tax must be paid if a trade is operated in Germany. Freelancers such as lawyers, notaries, architects and doctors with their own practice are generally exempt from trade tax. It can sometimes be difficult to distinguish between commercial activity and freelance work and classification requires a specialist.<\/p><p>All sole traders and freelancers must generally submit a VAT return. This also applies to small businesses, even if their turnover does not exceed the turnover limits.<\/p><p>Have we piqued your interest? Find out <a href=\"https:\/\/www.benefitax.de\/en\/get-company-tax-returns-prepared\/\" target=\"_blank\" rel=\"noopener noreferrer\">here<\/a> how we can support you.<\/p><p>Which tax returns must be submitted by <a href=\"https:\/\/www.benefitax.de\/en\/tax-returns-which-have-to-be-submitted-by-corporations\/\" target=\"_blank\" rel=\"noopener\">corporations<\/a> or <a href=\"https:\/\/www.benefitax.de\/en\/tax-returns-which-must-be-submitted-by-partnerships\/\" target=\"_blank\" rel=\"noopener\">partnerships<\/a>?<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Freelancers and sole traders &#8211; income tax, VAT and trade tax The income of sole traders and freelancers is recorded in the income tax return. As a rule, profits are shown as the difference between income and expenditure in a cash flow statement. The individual income and expenses must be determined in the correct amount [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-6483","post","type-post","status-publish","format-standard","hentry","category-wiki-en"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Tax returns - Which have to be submitted by freelancers and sole traders? - Steuerberatung | Wirtschaftspr\u00fcfung<\/title>\n<meta name=\"description\" content=\"Which tax returns do freelancers and sole traders have to submit? 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