Daylight Designs represents several of the nation's leading skylight manufacturers

which ensures that quality is designed and built into all of our products from the start.

Elster kostenlos herunterladen

Then fill in the amount you calculated as your profit into line 4 of the Anlage S (if you`re a freelancer) or Anlage G (if you`re a Gewerbetreibender) line 10: what exactly your business is (e.g. freiberuflicher Ãübersetzer = freelance translator) line 26: tax free income from a privileged task, e.g. trainer for a non-profit sports club line 22: tax free wages if you worked outside Germany in one of the cases stated in the auslandstätigkeitserlass: country / amount You have to submit the Anlage S if you were a freelancer who does not have to pay Gewerbesteuer, i.e. the Finanzamt recognised you as being in the catalog of privileged freelance trades (engineers, lawyers, architects, journalists, translators, …). You only have to submit a Gewerbesteuererklärung and pay Gewerbesteuer if you have more than 24,500€ profit a year from those non-freelancer activities. If you are a German resident, then the Grundfreibetrag (was 8,354€ in 2013) is tax free. If you had no other income (e.g. foreign income or income from interest or rents) to take you above the Grundfreibetrag, then you will not have to pay income tax (= Einkommensteuer). You only have to fill in the form Gewerbesteuererklärung and pay Gewerbesteuer if you had more than 24,500€ profit from those non-freelancer activities (which also means that you exceeded the 17,500€ turnover and that it was therefore the last year that you were still a Kleinunternehmer!), look below in the green area for instructions how to fill in the Gewerbesteuererklärung.

To be a Kleinunternehmer you just have to have earned at most 50,000€ in the year for which you`re doing the tax return (and 17,500€ in the year before that) no matter from which self-employed activities (freelance or gewerblich) the money came from. line 21: wages you got that are tax free according to a double tax treaty: country / amount Über das ElsterFormular können alle Daten eingetragen werden, um diese dann weiterzuleiten. Zudem erstellt das Programm eine „komprimierte Steuererklärung“, die ausgedruckt werden und an das zuständige Finanzamt geschickt werden soll, damit die Steuererklärung bearbeitet wird. Die Formularansicht lässt sich stufenlos vergrößern. Somit wird sichergestellt, dass Menschen mit einer Sehbeeinträchtigung keine Probleme beim Ausfüllen des ElsterFormulars haben.