Tax forms are forms that must be completed when filing a tax return. You can download the tax forms in the FMS (Form Management System) of the Federal Finance Administration. The FMS is designed to help citizens quickly find the right tax forms. What are the main tax forms?
What are tax forms?
With a tax form, the clerk at the tax office can quickly see the correct information for the tax return. The target group of the FMS is the citizens and the companies. For citizens are e.g. the income tax declaration or applications for a reduction in wage tax are available. For companies, for example, the corporate tax return is of interest. The sorting is done alphabetically first and secondly according to users. The offers of the FMS are arranged in the form center according to different categories. These are:
- Forms A-Z
- tax forms
The individual categories contain the various online form prints.
Important tax forms
Here are the 5 most important tax forms in the graphic overview
Explanations of the individual tax forms
Who needs which system when?
|What an abbreviation?||What’s this? For whom?||For what?|
|Est 1 A||Cover sheet of the income tax return for persons with unlimited tax liability||Be here personal Data provided, the joint assessment applied for, extraordinary expenses noted and the tax credit for household-related services and craftsman services applied for.|
|Est 1 C||The tax return for persons with limited tax liability||Anyone who is not resident in Germany and does not stay in the country for more than six months must use this form. Lump sums for advertising costs and special expenses can be claimed here, but there is no basic allowance or other tax allowances such as the child allowance.|
|Est 1 V||Simplified tax return for employees||This tax form consists of only two pages and is suitable for anyone who wants to invest little time in their tax return. However, you cannot use many tax savings options here, but you have less effort.|
|Appendix 34a (§ 34 a EStG)||Plant for the benefit of non-withdrawn profit, for income from self-employed, tradesmen or income from agriculture and forestry||This system is only important for entrepreneurs who leave all or part of their profits in operation and therefore have to pay less tax. A tax reduction is not possible if the profits made are used for purely private purposes.|
|System OFF||Investment for foreign income (excluding wages and investment income)||Anyone who has received income abroad that is also subject to tax in Germany and wants to have the foreign tax credited against income tax needs this form. This also applies if this income is tax-free in Germany but changes the tax rates of income in Germany (reservation of progression).|
|Annex AV||System for all people who make private provision for their pension||If you make private provision for old age, this system must be completed in order to receive a possible special expenditure deduction.|
|Analog AVEUR||Investment directory / statement of current assets for the EÜR investment||This system is needed by anyone who has purchased so-called fixed assets (vehicle, PC, telephone, etc.) after May 5th, 2006. Anyone who has acquired fixed assets after this cut-off date is obliged to submit this investment with the EÜR (income-surplus calculation).|
|EÜR facility||System for the income surplus calculation, for self-employed, freelancers and traders||Anyone who is self-employed or freelance (Annex S) or commercial (Annex G) must enter the profit achieved in this Annex if it is more than EUR 17,500. If this is lower, an informal notification of the amount of the profit is sufficient.|
|Appendix FW||Facility to promote home ownership||If you want to apply for a tax credit for owner-occupied or free domestic apartments, you need this tax form. However, this form is only rarely used because the homeowner allowance or the Homeowner Allowance Act is no longer applicable.|
|Appendix G||Plant for income from a business||Anyone who runs a trade full-time or part-time must provide information in this appendix. The profit from the trade must be specified separately in the appendix EÜR.|
|Appendix K||Attachment for child allowances, handicapped allowances and tax allowances for training, childcare and upbringing needs||If this tax exemption is to be transferred to the other parent or to grandparents, information must be provided here.|
|Appendix KAP||Investment for income from capital assets (for everyone who saves money)||The flat-rate tax does not apply to loans to related parties, which in turn claim interest in a tax-saving manner. Then you need this form. Investors should also use it if they want to know whether their individual tax rate fits or whether the favorable assessment (flat-rate tax) would be better for them.|
|plant child||Plant for parents who are still Child benefit for get their children.||Information on the transfer of the special expenses deduction for health and nursing care insurance contributions from the child to the parents is given here.|
|Appendix L||Plant for income from agriculture and forestry||Anyone who has achieved income of 17,500 euros from agriculture and forestry needs this form. This also applies to those who have appropriate income from viticulture and horticulture. Profits of more than 17,500 euros are to be listed separately in the EÜR facility.|
|Plant forestry||Plant forestry
to Appendix L for tariff-privileged income from wood use
|If you earn income from agriculture and forestry, you have to fill in Appendix L. If a portion of this income is obtained from wood use, the plant must again include the forestry plant, since there are tax benefits on this type of income.|
|Investments||Appendix for income from employment (employee)||All data from the income tax certificate as well as all advertising costs in connection with the exercise of the profession are entered here.|
|System N-AUS||Investment for foreign income from employment (employee)||Only employees who regularly receive income from abroad and who are limited or subject to unlimited tax liability in Germany need this system.|
|Plant N-size||Investment for foreign income from employment (cross-border commuters)||You only have to fill out this form if you live in Baden-Württemberg and work in France, Austria and Switzerland.|
|Appendix R||Investment for pensioners: pensions or other benefits||Anyone who voluntarily submits a tax return (application assessment) or is obliged to do so (mandatory assessment) as a pensioner must state all pension income in this appendix.|
|Appendix S||Investment for income from self-employment, also for freelancers||All self-employed and freelancers must fill out this system. You must state your profit separately in the EÜR Annex.|
|Annex SO||Investment for other income||Profits from speculative transactions are entered in this appendix. These include e.g. Gains from property sales if the speculation period (the period between buying and selling) is less than ten years. You also need this system if you are receiving maintenance and the payer wants a special expenditure deduction for these services. The person receiving the maintenance must fill out this facility, state the amounts received and tax it.|
|St||Annex for statistical information||This facility is to be completed by companies every three years and is used for statistical purposes. Certain tax benefits are entered here, such as non-deductible operating expenses, (special) depreciation or investment deduction amounts. The statistical survey was last carried out in 2013 and will be carried out again in 2016.|
|Annex SZE||Appendix for the determination of non-deductible debt interest for sole proprietorships||This attachment must also be completed by anyone who is obliged to submit the EÜR attachment and has entered non-deductible interest there. This is then submitted together with the determination of profits.|
|Appendix U||Attachment for maintenance payments to the permanently separated or divorced spouse||If you pay maintenance, you can claim up to a maximum of EUR 13,805 per year as special expenses. Contributions to the ex-partner’s health and long-term care insurance that have also been taken over can also be claimed here. In this annex, the ex-partner must agree in writing that he will tax the payments received.|
|Plant maintenance||Installation for maintenance services for people in need||Those who support their adult children and no longer receive child benefit or who support their parents financially can claim up to EUR 8,354 for each supported person as an extraordinary burden.|
|System maintenance (German)||Maintenance declaration (German)||This declaration must be completed if maintenance payments are to be deducted from tax.|
|Plant maintenance (multilingual)||Maintenance declaration (multilingual)||This declaration must be completed if maintenance payments are to be deducted from tax.|
|Investment pension expense||Investment for pension expenses and old-age provision||Here you enter information so that a possible deduction for special expenses for insurance premiums can be calculated.|
|Appendix V||Investment for landlords: income from renting and leasing||Every landlord must state all income and expenses related to the rental.|
|Annex VL||capital accumulation benefits||Appendix VL serves as a certificate for asset-related services. The employer provides this for the employee in the form of an investment that the employee can choose himself (saving participation or building savings). In addition, these benefits are subsidized by the state under certain conditions through the so-called employee savings bonus.
However, you do not have to fill out the VL system yourself, as it is purely a certificate form. You have to give it to the financial institution where you have the savings. Filled out of this, it is then attached to the income tax return. Annex VL also serves as an application for the employee savings bonus.
|Plant viticulture||For independent farmers or winegrowers||As an independent farmer, you have to submit Appendix L (income from agriculture and forestry) in addition to the tax return. Anyone who generates income from winegrowing and is not required to keep accounts must also hand in the winegrowing facility in full.|
|Investment interest barrier||Appendix for the deduction of operating expenses for interest expenses (§ 4 h Est G), for corporations and partnerships as well as natural persons||Anyone who runs a globally operating company could gain financial advantages by deducting the interest expense in Germany from tax, while the interest income is only claimed abroad. In order to counteract this practice, the company tax reform was carried out in 2008 backdated introduced the so-called interest barrier. For example, the deduction of interest expenses as business expenses is to be restricted.|
|GewST 1 A||Trade tax return: declaration for the separate determination of trade loss and donation carryforward||Anyone who runs a business in Germany must pay trade tax and use this declaration for this|
|GewST 1 D||Declaration for the decomposition of the trade tax measurement amount, for trades with locations in different municipalities||The trade tax flows into the municipality in which the trade is based. In the event that you operate a business with locations in different municipalities, the trade tax measurement amount must be divided among the different municipalities. This is called disassembly.|
|GewST 1 D supplement||Supplement to GewST 1 D||This template must be used in addition to GewST 1 D (declaration for the decomposition of the trade tax measurement amount) if more than five municipalities with the right to levy are involved, i.e. Commercial sites are operated in more than five different communities.|
|EMU system||Appendix to GewST 1 A (trade tax return) for co-entrepreneurs
A co-entrepreneur is an association of several people, the co-entrepreneurs. The aim of the co-entrepreneurship is to jointly generate income from independent work, from a commercial enterprise or from agriculture and forestry.
|This form is an attachment to the trade tax return (GewSt 1 A). You need them for the co-entrepreneur-related loss calculation. Sole proprietorships or corporations do not need this form. If neither the participation rate nor the number of shareholders has changed in a co-partnership, this system is not needed. In the case of a co-entrepreneur that consists of more than four co-entrepreneurs, this system must always be completed.|
|Appendix MU||Appendix to GewST 1 A (trade tax return) for co-entrepreneur-related loss accounts, only for co-entrepreneurs||This system must be completed in order to carry out the employee-related loss calculation. In addition, this system calculates the trade loss carryforward, divided among the individual co-entrepreneurs. Sole proprietorships and corporations do not have to complete this facility.|
|Annex ÖHG||Appendix to GewST 1 A (trade tax return) division by division, for all companies according to § 7 sentence 5 GewStG||In this system, precise information about the operated division is given. A separate form must be submitted for each individual division.|
Fill out tax forms correctly
No special software needs to be installed on the computer to fill out the online forms. The data is entered in the online form. A message appears if the entry is incorrect or missing. The data entered can be reloaded into the form at a later time if required. When the processing is complete, a printout can take place.
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