Form employer loan

Form for employer loans

The employer has granted the employee a loan. The following loans can be considered as employer loans. 

The 3ETG has for business years, which after 31.12. In 2004, they began to settle a profit according to the official form of the income tax return by means of the surplus of operating income over operating expenses (BMF, 10.02.2005 – IV A 7 – S 1451 – 14/05). If the operating result of a company is below the upper limit of EUR 16,500, the tax office will not object if the declaration is appended with an informal profit determination instead of the form.

The desire to introduce a form for Invoice 4-III, according to the explanatory statement, is to provide a tax simplification contribution by standardizing the profit and loss account, which not only makes it easier for the taxpayer to fulfill its obligation to explain and provide information, but also requests from the taxpayer Tax authorities prevented. For an electronic transfer of the VAT return, the form with a calculation function is also available at the Internet address www.elster. at your disposal.

Practical tip: The tax offices did not necessarily need the official EÜR appendix for the year 2005, if a proper declaration had been submitted and only the EÜR appendix was missing (see brief information of the OFD Münster of 07.04.2006, Nr. 10/2006, DStR 2006, 758). The form “Revenue surplus account – Annex EÜR” for 2007 was published with BMF letter of 14.11.2007 – IV A 7 – S 1451/07/0002).

The form “Income surplus calculation – Annex EÜR” for 2008 was issued by letter of the ministry of finance dated 05.09.2008 – IV A 4 – S 1451/07/10009. The form for 2009 was published with BMF-letter from 18.08.2009 – IV A 4 – S 1451/07 / 10009-02. By letter dated 23 August 2010, the BMF has set up the Annex EÜR form for 2010.

The operating income limit of EUR 17,500 remains. The actual profit and loss account (investment EÜR), the list of fixed assets and certain short-term assets (AVEÜR 2010 Annex). The tax authorities waive the sale of the EÜR Annex. Then it is sufficient if, in addition to the appendices S and G, an informal profit calculation is presented.

Operating income and operating expenses must result from this analysis,

Taking into account the limited reduction option pursuant to Section 4 (5) sentence 5 StG. The compulsory use of the official form is not controversial in case-law. The FG Münster has therefore decided that an entrepreneur, who calculates his annual surplus in the income surplus calculation, is not forced to use the officially prescribed form “Annex EÜR” (FG Münster, judgment of 17.12.2008 – 6 K 2187 / 08).

According to the ECG, there is no effective legal basis for the determination of profit in a form specified by the authorities. On the one hand, the obligation to present a profit determination using the official model form does not simplify the tax procedure, but in any case makes it more difficult for those companies that so far determine their earnings using standard electronic systems.

On the other hand, the aim of control and plausibility checks by the tax authorities

On the other hand, the aim of control and plausibility checks by the tax authorities

With the introduction of the EOR appendix did not lead to a uniform tax, but, by contrast, to unequal treatment in law enforcement. For companies which determine their surplus by offsetting, the tax authorities are currently not provided with a plausibility check according to the EOR Annex, so that no comparable tax issues can be dealt with there.


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