Ending of self employment (kleinunternehmer)

[crazyinberlin]

Hi,

I ended my self employment on the 31.12.2023, and did my tax return for 2023 in July this year. I have received a letter saying:

Grundsätzlich ist mit der Betriebseinstellung eine Bilanz zu ertellen, woraus sich ggf. ein Übergangsgewinn bzw. -verlust ergeben kann (vgl. § 16 Abs. 2 S. 2 Einkommensteuergesetz). Ich bitte hierbei um Mitteilung, ob sich bei Ihnen ein Übergangsgewinn ergeben hat und entsprechend um Einreichung der Ermittlung der Übergangsgewinns.

Does someone know what exactly this document should look like? Is there a form I can fill in on ELSTER, or is this a document I create myself and send in to the Finanzamt?

Kind regards

[PandaMunich]

I ended my self employment on the 31.12.2023, and did my tax return for 2023 in July this year. I have received a letter saying:

Grundsätzlich ist mit der Betriebseinstellung eine Bilanz zu erstellen, woraus sich ggf. ein Übergangsgewinn bzw. -verlust ergeben kann (vgl. § 16 Abs. 2 S. 2 Einkommensteuergesetz). Ich bitte hierbei um Mitteilung, ob sich bei Ihnen ein Übergangsgewinn ergeben hat und entsprechend um Einreichung der Ermittlung der Übergangsgewinns.

Does someone know what exactly this document should look like? Is there a form I can fill in on ELSTER, or is this a document I create myself and send in to the Finanzamt?

This is a very simply calculation.

Übergangsgewinn =
value of assets that you had in your business on the day you gave up your business (you pretend that you "sold them to yourself", since you are a Kleinunternehmer, no VAT is due on this "sale")
+ value of claims that you had, i.e. money still owed to you by clients on the day you gave up your business (there are only claims if not all your clients had paid your invoices)
- value of the debts you had, e.g. if you had not yet paid all your supplier invoices on the date you gave up your business

If had not bought any major items for your business, e.g. a PC, i.e. if you did not have any assets, then position 1 is 0€.
If nobody owed you any business income on the day you gave up your business, then position 2 is 0€.
If you did not owe anybody for any of your business expenses on the day you gave up your business, then position 3 is 0€.

[crazyinberlin]

Thank you so much for your response! So, given that I calculate my Übergangsgewinn = 0€, I should simply write the Finanzamt a letter stating this?

[PandaMunich]

Thank you so much for your response! So, given that I calculate my Übergangsgewinn = 0€, I should simply write the Finanzamt a letter stating this?

Yes.