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E-Bilanz (electronic transmission of tax-based accounting data)

Upon the introduction of Section 5b of the German Income Tax Act (EStG), the electronic transmission of the contents of the balance sheet as well as the profit and loss account to the tax office was incorporated into the Income Tax Act. Taxpayers who determine their profit based on Section 4 (1), Section 5 and Section 5a of the Income Tax Act are obliged since 2014 to submit the appropriate information based on the taxonomy or taxonomies applicable to them for the assessment period of 2013. By that time, it is no longer possible to manually submit the tax balance sheet. Instead, everything will need to be submitted electronically and need to comply with the (minimum) requirements of the fiscal administration.

At the same time, the challenge taxpayers are facing is that the fiscal administration adjusts the contents of the taxonomies every year. From the 2015 assessment period, an extensive amount of tax relief will expire. For instance, special-purpose and supplementary tax balance sheets must be drawn up and the capital account development determined for each individual partner of a partnership from this period onwards. Expanded rules also apply to domestic permanent establishments of foreign companies and foreign permanent establishments of domestic companies from the 2015 assessment period.

The electronic balance sheet (E-Bilanz) is more than just a technical challenge. On the one hand, taxpayers must be up-to-date on the new developments in the individual taxonomy versions, on the other hand, they must ensure the data consistency of the electronic balance sheets, e.g. in connection with government tax audits.

An overview of the broad array of issues and the development of the electronic balance sheet over time is available in our download section.

We would be pleased to inform you of selected issues and problems in connection with E-Bilanz at this point:

  • Lectures by Kleeberg on the topic of E-Bilanz

  • Downloads from Kleeberg on the topic of E-Bilanz

  • Overview of the publications on the topic of E-Bilanz in specialist journals (PDF ca. 0.1 MB)

Your contacts on the topic of E-Bilanz at Kleeberg are:

Contact us! We will be pleased to advise you.

Contact address on the topic of E-Bilanz: ebilanz[at]crowe-kleeberg.de