HCSM Services - Finance and Accounting
Make accounting the foundation of your success
Income statement (EÜR)
For self-employed individuals and business owners who are permitted to use a cash-basis accounting method (EÜR) to determine their profit, HCSM Tax Consulting handles all necessary calculations and prepares the EÜR itself.
The cash-basis accounting method (EÜR) is a simple way to determine profit for tax purposes. It serves as an alternative to double-entry bookkeeping for small and medium-sized enterprises (SMEs) and freelancers who are not required to keep formal accounts. Business owners who fall within the eligible group and have an annual turnover of no more than €800,000 and a profit of no more than €80,000 can submit a cash-basis accounting method (Schedule EÜR). As of November 2025, they are not required to prepare a balance sheet.
Our services in detail:
We prepare an income statement (business income over business expenses) according to § 4 para. 3 EStG.
Reconciliation statement (§ 35 I 3 a) StBVV)
Tax balance sheet (§ 35 I 3 b) StBVV)
Determination of LuF according to average (§ 26 StBVV)
We determine income as the surplus of earnings from dependent employment.
We determine income as the surplus of
We determine income as the surplus of revenue from renting and leasing.
We determine income as the excess of revenue over other income.
