Anlage G explained for online sellers in Germany

You sell on Amazon or eBay as a sole trader? Then your profit goes into the Anlage G of your income tax return, and the number comes from your EÜR. Three things matter to you: the profit, the trade tax credit under section 35 EStG, and the details of your business.

Last updated: October 27, 2026

In brief

  • Profit: The Anlage G takes the result of your EÜR, not what Amazon or eBay paid out to you.
  • Trade tax: If you have a trade tax base amount (Gewerbesteuer-Messbetrag), it lowers your income tax through the Anlage G, at most by the trade tax you pay and by the tax share of your trade income (section 35 EStG).
  • Business: Each business has its own EÜR; add its business identification number (Wirtschafts-Identifikationsnummer) if you have one.

What is the Anlage G for?

The Anlage G is the part of the income tax return for income from a trade (Einkünfte aus Gewerbebetrieb). If you sell on Amazon or eBay regularly and to make a profit, you usually have this kind of income (section 15 (2) EStG). The ELSTER help describes the form like this: it holds "details of the profit and of the tax reduction under section 35 EStG".

If you have income from a trade, you must as a rule file the income tax return electronically; in a case of undue hardship the tax office can waive this on request (section 25 (4) EStG). In ELSTER the Anlage G is part of the form ESt 1 A. Self-employed work, for example as a freelancer, goes into the Anlage S instead.

Where does the profit number come from?

From the EÜR. Whoever is not required to keep books, and does not keep them, may take the surplus of business income over business expenses as profit (section 4 (3) EStG). You work this out in the Anlage EÜR and carry the result into the Anlage G. The EÜR line by line is in Anlage EÜR lines explained: lines 11, 14 and 25.

An example of the most common mistake: Amazon pays out 80,000 euros to you in a year. Under regular VAT taxation, though, that is your sales plus VAT, minus fees and refunds. Your profit is what the EÜR works out from the income and expenses of the year. Why a payout and income are not the same is covered in Amazon payouts and tax: what counts as income.

How does trade tax show up in the Anlage G?

If you pay trade tax, part of it comes back through your income tax. The law deducts four times the assessed trade tax base amount from your income tax (section 35 (1) sentence 1 no. 1 EStG). The credit is capped at the trade tax you actually have to pay and at the part of your income tax that falls on trade income (section 35 (1) sentences 2 and 5 EStG). You enter the figures in the Anlage G.

A worked example with an assumed trade income of 60,000 euros: you deduct the allowance of 24,500 euros (section 11 (1) sentence 3 GewStG) and keep 35,500 euros. 3.5 percent of that is the base amount (section 11 (2) GewStG), 1,242.50 euros. Four times that, 4,970 euros, is the ceiling of the credit. What trade tax your municipality makes of it depends on its multiplier, the Hebesatz (section 16 (1) GewStG). The full calculation is in Amazon seller trade tax in Germany: when you pay.

The base amount must belong to the year of the income tax assessment (section 35 (1) sentence 1 no. 1 EStG). Do not take the notice of the previous year.

Which mistakes happen often?

  • Payout instead of profit: Fees and refunds are already deducted from the payout, and under regular VAT taxation it contains VAT, so it does not match your profit.
  • Second business forgotten: If you run a second trade, each business needs its own EÜR (ELSTER help for the Anlage EÜR). Both profits then belong in the Anlage G.
  • Business identification number left out: If the BZSt has told you one, you enter it in the Anlage G (ELSTER help for the income tax return).
  • Trade tax not entered: If the base amount is missing in the Anlage G, the credit under section 35 EStG stays unused.

How VAT GPT helps

VAT GPT is the tax software for Amazon and eBay sellers in Germany: your OSS return first, then every other tax you owe, calculated and filed in one place.

  1. You upload your Amazon and eBay reports and your invoices; VAT GPT works out the figures of your EÜR from them.
  2. In the same account you create the trade tax return and the income tax return, which holds the Anlage G.
  3. You check and confirm; with VAT GPT Pro you send the returns through ELSTER.

There is Free, Go (30 days free with all Pro features) and Pro (€49 per month or €444 per year, including VAT). Try for free now

Not tax advice: the content does not replace individual advice.

Frequently asked questions

Do I need the Anlage G for a small side income on eBay? That depends on whether your activity is a trade. Section 15 (2) EStG lists the features; if in doubt, ask the tax office or a tax adviser.

What changes if I am a small business owner (Kleinunternehmer)? Nothing for the Anlage G: the small business rule concerns VAT, not income tax.

When do I file the income tax return? The dates are in the tax calendar for online sellers.

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