{"id":4415,"date":"2026-04-15T11:52:17","date_gmt":"2026-04-15T11:52:17","guid":{"rendered":"https:\/\/www.brasser-accounting.de\/?post_type=glossar&#038;p=4415"},"modified":"2026-05-18T12:28:55","modified_gmt":"2026-05-18T12:28:55","slug":"your","status":"publish","type":"glossar","link":"https:\/\/www.brasser-accounting.de\/en\/glossar\/euer\/","title":{"rendered":"E\u00dcR"},"content":{"rendered":"<nav class=\"toc\" aria-label=\"Table of Contents\">\n<h2>Table of Contents<\/h2>\n<ul>\n        <li><a href=\"#einleitung\">Brief definition<\/a><\/li>\n        <li><a href=\"#grundlagen\">Basics<\/a><\/li>\n        <li><a href=\"#recht\">Legal framework<\/a><\/li>\n        <li><a href=\"#einordnung\">Classification<\/a><\/li>\n        <li><a href=\"#tools\">Requirements<\/a><\/li>\n        <li><a href=\"#schritte\">Procedure<\/a><\/li>\n        <li><a href=\"#praxis\">Practice<\/a><\/li>\n        <li><a href=\"#fehler\">Sources of error<\/a><\/li>\n        <li><a href=\"#faq\">FAQ<\/a><\/li>\n        <li><a href=\"#fazit\">Conclusion<\/a><\/li>\n      <\/ul>\n<\/nav>\n\n<section id=\"einleitung\">\n        <div class=\"snippet info\">\n          <p><strong>E\u00dcR<\/strong> stands for income-surplus calculation. It is a simplified form of profit determination where operating income and operating expenses are compared.<\/p>\n        <\/div>\n      <\/section>\n\n      <section id=\"grundlagen\">\n        <h2>Basics<\/h2>\n        <p>In the E\u00dcR, profit is determined as the surplus of business income over business expenses. The actual inflow and outflow of payments is generally decisive.<\/p>\n        <p>In contrast to <a href=\"\/en\/glossary\/double-entry-bookkeeping\/\">double-entry bookkeeping<\/a> no accounting is done.<\/p>\n      <\/section>\n\n      <section id=\"recht\">\n        <h2>Legal framework<\/h2>\n        <p>The revenue and expenditure account is regulated by tax law. It can be used by businesses that are not legally required to keep double-entry bookkeeping.<\/p>\n      <\/section>\n\n      <section id=\"einordnung\">\n        <h2>Systematic classification<\/h2>\n        <p>The E\u00dcR is a form of profit calculation within the scope of tax obligations. It is connected with:<\/p>\n        <ul>\n          <li><a href=\"\/en\/glossary\/financial-accounting\/\">Financial accounting<\/a><\/li>\n          <li><a href=\"\/en\/glossary\/zahlungsverkehr\/\">Payments<\/a><\/li>\n          <li><a href=\"\/en\/glossary\/jahresabschluss-vorbereiten\/\">Annual financial statements<\/a> (for accounting companies)<\/li>\n        <\/ul>\n        <p>However, it does not replace the ongoing documentation of business transactions.<\/p>\n      <\/section>\n\n      <section id=\"tools\">\n        <h2>Requirements<\/h2>\n        <ul>\n          <li>Full recording of all operating income<\/li>\n          <li>Documentation of all operating expenses<\/li>\n          <li>Understandable evidence trail<\/li>\n        <\/ul>\n      <\/section>\n\n      <section id=\"schritte\">\n        <h2>Typical procedure<\/h2>\n        <ol>\n          <li>Recording of all incoming payments<\/li>\n          <li>Recording of all outgoing payments<\/li>\n          <li>Comparison of income and expenditure<\/li>\n          <li>Determination of taxable profit<\/li>\n        <\/ol>\n      <\/section>\n\n      <section id=\"praxis\">\n        <h2>Practical relevance<\/h2>\n        <p>The E\u00dcR is particularly relevant for small businesses and sole traders who are not obliged to prepare a balance sheet. Proper bookkeeping is still required, however.<\/p>\n      <\/section>\n\n      <section id=\"fehler\">\n        <h2>Typical sources of error<\/h2>\n        <div class=\"snippet warn\">\n          <ul>\n            <li>Unrecorded payment transactions<\/li>\n            <li>Incomplete documentation<\/li>\n            <li>Confusion of private and business transactions<\/li>\n          <\/ul>\n        <\/div>\n      <\/section>\n\n      <section id=\"faq\">\n        <h2>FAQ<\/h2>\n        <div class=\"snippet info\">\n        <h3>What is the E\u00dcR?<\/h3>\n        <p>A simplified determination of profit by offsetting income and expenses.<\/p>\n      <\/div>\n\n        <div class=\"snippet info\">\n        <h3>Is it the same as double-entry bookkeeping?<\/h3>\n        <p>No, no balance sheet is prepared for the E\u00dcR.<\/p>\n      <\/div>\n\n        <div class=\"snippet info\">\n        <h3>What is it based on?<\/h3>\n        <p>On the actual operating income and expenses received and paid.<\/p>\n      <\/div>\n      <\/section>\n\n      <section id=\"fazit\">\n        <h2>Conclusion<\/h2>\n        <p>The E\u00dcR is a legally prescribed simplified form of profit determination. It is based on proper documentation of cash flows and must be distinguished from double-entry bookkeeping.<\/p>\n      <\/section>\n\n      <footer class=\"author\">\n        <strong>Author<\/strong>\n        <span>the BAS editorial team<\/span>\n        <span class=\"note\">Services pursuant to \u00a7 6 No. 3 and 4 StBerG, no tax or legal advice.<\/span>\n      <\/footer>\n\n      <p class=\"disclaimer\">\n        Brasser Accounting Solutions GmbH is a specialised accounting service provider and part of a corporate group with Quint GmbH (tax consultancy\/auditing) and Service Place \u00c5rj\u00e4ng AB (Swedish tax office). BAS exclusively performs services according to \u00a7 6 No. 3 and 4 StBerG and does not provide tax or legal advice.\n      <\/p>","protected":false},"template":"","glossar-kategorien":[20],"class_list":["post-4415","glossar","type-glossar","status-publish","hentry","glossar-kategorien-finanzbuchhaltung"],"_links":{"self":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar\/4415","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar"}],"about":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/types\/glossar"}],"wp:attachment":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/media?parent=4415"}],"wp:term":[{"taxonomy":"glossar-kategorien","embeddable":true,"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar-kategorien?post=4415"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}