Form detail
BZSt Form Anlage S
Einkommensteuererklärung - Anlage S (Selbständige Arbeit)
Country
Germany
Revision year
2024
Methods
paper, efile
Updated
2026-05-20
Einkommensteuererklärung - Anlage S (Selbständige Arbeit)
Schedule attached to the German income tax return (Einkommensteuererklärung) reporting income from self-employed professional activity (selbständige Arbeit) under § 18 EStG.
Who must file: Individuals earning income from self-employed (freelance) professional activity (freie Berufe) within the meaning of § 18 EStG, including doctors, lawyers, tax advisors, engineers, journalists, artists, and translators.
Practical overview
Anlage S is distinguished from Anlage G (commercial business income) because freie-Berufe activities are exempt from trade tax (Gewerbesteuer). Misclassification of a freelance activity as a commercial activity can retroactively subject the taxpayer to trade tax with significant assessments. Most freelancers use ELSTER for electronic filing, and a profit-and-loss statement is submitted via Anlage EUR if revenue is below the threshold for commercial bookkeeping.
Practical steps
- Confirm the activity qualifies as a freie Berufe profession under § 18 EStG; document the basis for classification.
- Prepare profit-and-loss using Einnahmenüberschussrechnung (cash-basis) via Anlage EUR if below thresholds.
- Report gross revenue and operating expenses in Anlage S.
- Reconcile VAT (Umsatzsteuer) treatment: net method on Anlage S, with VAT reported separately on Anlage UR.
- Submit via ELSTER by the annual deadline (extended deadlines have applied for recent pandemic-affected years).
Due-date notes
Generally 31 July following the tax year, with extensions for taxpayers using a tax adviser (Steuerberater).
Timing: 31 July (taxpayer-prepared); end of February two years later if filed by Steuerberater
Penalty snapshot
Late-filing surcharge (Versäumniszuschlag) under § 152 AO of up to 10% of the assessed tax (max EUR 25,000) plus interest under § 233a AO at the statutory rate.
Related guides
Related citations
Computed from the cross-reference graph. Links open the related entity on this site.
This entry cites
- FormBZSt ESt 1 A
Primary sources
- Formularcenter der BundesfinanzverwaltungVerified 2026-05-20
- Einkommensteuer - BundesfinanzministeriumVerified 2026-05-20
Important disclaimer
This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.