Since the assessment period 2011, citizens with income from profits (that is, income from commercial operations, agriculture and forestry or from freelance or self-employed activities) have been obliged to submit their income tax return electronically to...
Since the assessment period 2011, citizens with income from profits (that is, income from commercial operations, agriculture and forestry or from freelance or self-employed activities) have been obliged to submit their income tax return electronically to the tax authorities.
This obligation does not apply if, in addition to such profitable income, income from employment for which wage tax has been deducted is generated and the positive sum of the income not subject to wage tax (i.e. profit income, income from renting and leasing, pension income, etc.) is not greater than 410 euros.
The balance sheet must be submitted electronically for fiscal years beginning after December 31, 2011.
