Anlage EÜR lines explained: lines 11, 14, 25 and the key lines

Looking for line 11, 14 or 25 of the Anlage EÜR (income surplus statement)? Line 11 asks whether you withdrew or sold land or rights equivalent to land in the business year. Line 14 is only for farmers and foresters whose sales are not taxed under the general UStG rules. Lines 25 and 26 cover viticulture and forestry (Anlage LuF).

Last updated: 27 October 2026

In short

Type of business: your main activity, in the header (lines 1 to 11) with tax number and legal form.
Year: The line numbers apply to the Anlage EÜR 2025; for another year use the guide for that year.
Empty lines: Lines that do not concern you stay empty, not even with the value 0.00.

Lines 11, 14 and 25 of the Anlage EÜR: what they ask

Line 11 – land and rights equivalent to land. Here you must state whether you withdrew or sold land or rights equivalent to land in the business year. If you did neither, you answer no.

Line 14 – farmer or forester. Only farmers and foresters whose sales are not taxed under the general rules of the UStG fill in this line. The entries are gross values. Sales that are taxed under the general rules belong in lines 15 to 21. If you sell goods through Amazon, eBay or your own shop, line 14 is not your line.

Line 25 (and 26) – Anlage LuF. For the standard amounts for building and development costs of vineyards and for the flat-rate business expenses of forestry businesses under § 51 EStDV, you use the Anlage LuF. You still record the business income in full in lines 12 to 22.

A line that does not apply to you stays empty – even with the value 0.00.

"Type of business": what goes in the header

In the header of the form (lines 1 to 11) you enter the tax number under which the business is registered, the type of business or activity – the focus of your activity counts – and the legal form, for example sole trader (Einzelgewerbetreibende) or member of a liberal profession. Where to find the tax number and how it differs from the tax ID is explained in Tax number vs tax ID in Germany: what is the difference?.

Line 4: fill in only if the business year differs from the calendar year. For agricultural and forestry businesses an entry is always required.
Line 8 (type of income): "Land- und Forstwirtschaft" (agriculture and forestry) for income under § 13 EStG. "Selbständige Arbeit" (self-employment) only if the conditions of § 18 (1) EStG are met. In all other cases of business income you choose "Gewerbebetrieb" (trade or business, § 15 EStG).
Line 9 (business owner): in principle the value "Steuerpflichtige Person/Ehemann/Lebenspartner(in) A/Gesellschaft/Körperschaft". A different value only comes into question for jointly assessed spouses or partners whose business does not belong solely to person A.

The lines online sellers and the self-employed often need

The table sums up what the ELSTER guide says on the most common lines. How the EÜR works as a whole is explained in EÜR template: preparing and sending the income surplus statement in ELSTER.

Line	Content	Note
12	business income as a small business owner	The total amount actually received, without amounts from lines 18 to 22.
15	taxable business income	Net in each case, without VAT.
16	VAT-exempt and non-taxable income	Includes income where the recipient owes the tax under § 13b UStG.
17	VAT received	Counts as business income when it is received.
18	VAT refunded by the tax office	Refunded amounts, offset where applicable.
19	sale or withdrawal of fixed assets	Proceeds without VAT.
27	goods, raw materials and auxiliary materials	Including incidental costs.
29	services purchased	Services provided by third parties, for example commissions.
57	input VAT paid	At the time of payment.
58	VAT paid to the tax office	From advance returns and the annual return.
63	entertainment expenses	70% deductible, 30% not deductible.
106, 107	withdrawals and contributions	Cash withdrawals and cash contributions too, for example a private withdrawal from the business account.

Two rules explain why VAT shows up several times. You generally enter business expenses at the net amount and enter the deductible input VAT in line 57. Small business owners enter the gross amount.

How do you work out the profit and file the form?

Lines 76 to 97 work out the profit. You submit the Anlage EÜR with its attachments to the tax authorities electronically under § 60 (4) EStDV; paper is only permitted in hardship cases. You submit a separate Anlage EÜR for each business. The attachments include the Anlage AVEÜR (asset register), in which you enter details of your business assets.

Which mistakes come up often?

Filling in lines that do not concern you. Line 14 and lines 25 and 26 are special lines for agriculture, viticulture and forestry. Empty lines stay empty.
Reusing line numbers from an older year. All lines in this text refer to the Anlage EÜR 2025. For another year, check the ELSTER guide for exactly that year.
Forgetting VAT. VAT received (line 17) and input VAT paid (line 57) are business income and business expenses.
Mixing up gross and net. Business expenses are generally entered net; small business owners enter the gross amount.
Choosing the wrong type of income. "Selbständige Arbeit" only applies if the conditions of § 18 (1) EStG are met; otherwise it is "Gewerbebetrieb".
Forgetting withdrawals and contributions. Private cash withdrawals from the business account belong in lines 106 and 107 too.

How VAT GPT helps you with this

You do not have to add up the lines yourself. In three steps:

Upload files: your Amazon or eBay CSV reports and your invoices. The AI reads amounts, countries and tax rates.
Check the result: VAT GPT prepares your EÜR. The printout shows the amounts with the line numbers of the Anlage EÜR, for example lines 15, 16, 17 and 18, the total business income in line 23 and the total business expenses in line 75. You check and confirm.
Send: with VAT GPT Pro via ELSTER to the tax office.

Everything is in one place: advance VAT return, annual VAT return, OSS return, EÜR, trade tax and income tax returns.

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Frequently asked questions

What goes in line 14 of the Anlage EÜR? Farmers and foresters whose sales are not taxed under the general rules of the UStG enter their gross values there. For everyone else the line stays empty.

What goes in line 11 of the Anlage EÜR? The statement whether land or rights equivalent to land were withdrawn or sold in the business year. The entry is mandatory.

What does line 25 of the Anlage EÜR mean? Together with line 26 it concerns viticulture and forestry businesses: for these you use the Anlage LuF. You record the business income in full in lines 12 to 22.

What do I enter under "type of business"? The type of business or activity according to its focus, for example what you mainly do, plus the legal form. The fields are in the header of the form (lines 1 to 11).

Do I have to fill in every line? No. Lines that do not concern you are not filled in – not even with the value 0.00.

Where do I enter my income as a small business owner? In line 12, with the total amount actually received (without amounts from lines 18 to 22). Whether you are a small business owner is governed by § 19 UStG; limits and exceptions: VAT return for a small business in Germany: do I have to file?.

Do the line numbers stay the same every year? The numbers in this text belong to the Anlage EÜR 2025. For another year, always use the guide for that year.