Year-End Tax Preparation for Freelancers: What You Need to Know

At year end, freelancers in Germany have two jobs: close the current year cleanly, and prepare the returns that fall due next year. This guide shows which returns those are, when they’re due and what you can already do now. You can read more on our bookkeeping with Solobooks page.

Key points

• As a self-employed person you file an income tax return with the Anlage EÜR (the profit statement) every year. Unless you’re a Kleinunternehmer, the annual VAT return (Umsatzsteuer-Jahreserklärung) comes on top. All three are mandatory and filed electronically.
• The deadline is seven months after year end. For 2025 that was 31 July 2026; for 2026 it’s 2 August 2027, because 31 July 2027 is a Saturday.
• With a tax adviser, the deadline runs to the end of February of the year after next. For 2025 that’s 1 March 2027.
• Filing late risks a late-filing surcharge (Verspätungszuschlag).
• Keep receipts for eight years.

Which returns are due

Return	Who	Legal basis
Income tax return (Einkommensteuererklärung)	all self-employed people	§ 25 EStG
Anlage EÜR	everyone who works out profit with an EÜR	§ 60 EStDV
Annual VAT return	everyone who isn’t a Kleinunternehmer	§ 18(3) UStG
Trade tax return (Gewerbesteuererklärung)	trades (Gewerbe) only	§ 14a GewStG

The annual VAT return is mandatory even if you filed advance returns all year. It sums up the year and corrects any differences. Since 2025, Kleinunternehmer usually don’t have to file one.

Deadlines

Without a tax adviser

Seven months after the end of the year (§ 149(2) AO):

Tax year	Deadline
2025	31 July 2026 (passed)
2026	2 August 2027 (31 July is a Saturday)

With a tax adviser or wage tax assistance association

The end of February of the year after next (§ 149(3) AO). For tax year 2025 that’s 1 March 2027, because 28 February 2027 is a Sunday and the deadline moves to the next working day (§ 108(3) AO). In individual cases the tax office (Finanzamt) can ask for the return earlier.

Late-filing surcharge

If you file late, the Finanzamt can charge a late-filing surcharge. For annual returns it’s 0.25% of the tax after deducting advance payments, for each month or part of a month, at least 25 euros per month (§ 152(5) AO).

VAT advance returns

Advance returns carry on as usual. The return for December or the fourth quarter is due on 10 January, or 10 February with a permanent filing extension (Dauerfristverlängerung).

Checklist before 31 December

1. Check open invoices. What’s paid in December counts in this year’s EÜR; what arrives in January counts next year.
2. Think about planned purchases. An expense you pay in December lowers this year’s profit. Computers and software can be deducted straight away whatever the price, other assets up to 800 euros net too. Don’t buy things just to save tax: each euro you spend only saves your personal tax rate.
3. Complete your receipts. Does every expense have a receipt? Did you note the reason and attendees for business meals? The recipients of gifts?
4. List your trips. Trips to your office or coworking space and business trips, with dates and kilometres.
5. Count your home office days. For the 6-euro daily allowance you need the number of days, up to 210.
6. Check your reserves. Is there enough for the balance due and the next advance payments?

Documents for your returns

For the Anlage EÜR:

• all income, with the payment date
• all expenses, with receipts
• the asset register for purchases over 800 euros net
• trips and home office days

For the income tax return:

• statements of health and long-term care insurance contributions
• statements of pension contributions
• donation receipts
• your wage tax statement (Lohnsteuerbescheinigung) if you’re also employed
• your last tax assessment and advance payment notice

Health and long-term care insurance, pension contributions and donations are not business expenses but special expenses (Sonderausgaben). They go on your income tax return, not in the EÜR.

Common deductions to check

• Home office: 6 euros a day, up to 1,260 euros a year. If a home study is the centre of your work, you can instead claim the actual costs or a flat 1,260 euros.
• Equipment and technology: computers and software in the year of purchase, other items up to 800 euros net straight away.
• Trips to your place of business: commuting allowance, from 2026 0.38 euros from the first kilometre.
• Business trips: 0.30 euros per kilometre driven in your own car, meal allowances of 14 or 28 euros a day.
• Business meals: 70% of the cost.
• Business insurance, training, tax advice, software, advertising.

The details are in our guide to tax deductions for freelancers.

How to file

Yourself via Mein ELSTER. Free, but you fill in every form yourself.

With tax software or a bookkeeping tool that submits to ELSTER. Costs depend on the provider.

With a tax adviser. The adviser handles the return and the correspondence with the Finanzamt, and you get more time. Fees follow the tax advisers’ fee regulation (StBVV) and depend on your figures and the work involved. More in our article on tax adviser costs.

After you file

The Finanzamt reviews the return and sends you a tax assessment (Steuerbescheid). How long that takes varies a lot by office and time of year.

• Refund: the Finanzamt transfers it to your account.
• Balance due: it’s payable within one month of the assessment being issued (§ 36(4) EStG). The Finanzamt often adjusts your advance payments at the same time.
• Mistakes in the assessment: you have one month to object (Einspruch, § 355 AO).

Tips for next year

• Book as you go rather than catching up in February.
• Set tax aside, ideally a fixed share of every payment you receive.
• File receipts digitally, right when you book the transaction.

If you’re also employed, or want to do your private income tax return yourself, our step-by-step guide for employees walks you through the return for tax year 2025.

How Solobooks helps

In Solobooks you keep your books through the year: bank transactions, categories, receipts, invoices. At year end, Solobooks builds your Anlage EÜR from them, and you submit it directly to ELSTER. You can do your income tax return in Solobooks too; one return per subscription year is included in the subscription.

Solobooks doesn’t currently submit the annual VAT return. You’ll find the figures you need in your VAT advance returns in Solobooks. Submit the annual return via Mein ELSTER or your tax adviser. If your adviser works with DATEV, give them a DATEV export.

FAQ

When is my 2025 tax return due? Without a tax adviser, the deadline was 31 July 2026. With a tax adviser, you have until 1 March 2027.

Do I have to file an annual VAT return if I’ve filed advance returns? Yes, unless you’re a Kleinunternehmer. The annual return is required in addition.

Is my health insurance a business expense? No. It’s a special expense and goes on your income tax return.

How much is the late-filing surcharge? 0.25% of the tax after advance payments for each month or part of a month, at least 25 euros per month.

How long do I need to keep receipts? Accounting vouchers for eight years, records and annual statements for ten.

Need help?

If you have questions about tax preparation:

• Email us at support@solobooks.de
• Chat with us in the app

Sources

• § 149 AO – Abgabe der Steuererklärungen
• § 108 AO – Fristen und Termine
• § 152 AO – Verspätungszuschlag
• § 18 UStG – Besteuerungsverfahren
• § 36 EStG – Entstehung und Tilgung der Einkommensteuer
• § 4 EStG – Gewinnbegriff, Betriebsausgaben
• § 147 AO – Aufbewahrungsfristen

Last checked: 30 October 2026. This article is general information, not tax advice for your individual case. Legislation and official guidance change — the current version of each source prevails.

---

Last updated: October 30, 2026