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Who can use Accountable in Germany?
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Written by Simon
Updated over 2 months ago

Accountable is designed for registered Self-Employed in Germany.

1- Cases covered by Accountable

You can use the app if you are registered as:

  • ✅ Freiberufler

  • ✅ Gewerbetreibender

  • ✅ Kleinunternehmer or Subject to VAT

  • GbR (unless for Income tax)

2- Special cases not covered by Accountable

Self-employed who are running separate activities under 2 or more tax numbers

Companies such as GmbH or UG

Special tax regimes such as Differential Taxation scheme are not supported. Typical use case is car dealers who purchase and resell used cars.

Foreign VAT rates in your sales invoices, OSS and IOSS used to declare VAT collected abroad. Typical use case is e-commerce when you are selling outside of Germany. Read more in our dedicated article here.

3- Income Tax

Accountable prepares your declaration and allows you to send it directly to the tax office from the app. As some private situations are specific, and even if we strive to serve all self-employed, some Anlage are not yet covered.

Included cases

Excluded cases (you can file the income tax declaration yourself on ELSTER, or with the support of a Tax advisor)

  • If you make normal sales of goods and services, even if your clients are abroad

  • Income from Employment + Self-employment

  • Joint income tax declarations when your spouse is employee under a German work contract

  • Family with kids under 18, with or without Kindergeld

  • Income from Unemployment (ALG 1)

  • Deductible expenses from Health insurance, Pension

  • Deductible expenses from Donations

  • Deductible expenses from Home related services

  • Pension payments (Anlage R, Anlage R-AUS & Anlage R-AV/bAV, Anlage AV)

  • Income from agriculture and forestry (Anlage L)

  • Investment in rental property (Anlage FW)

  • Limited taxpayer not domiciled nor residing in Germany

  • Both partners have income from self-employment

  • Children and other dependents not living in your household (i.e. patchwork families)

  • Single parents

  • Stock & company investments (Anlage KAP), if your income from investment is more than 1000 €.

  • International income and taxes (Anlage N-AUS)

  • Rental income (Anlage V)

  • Alimony (Anlage Unterhalt)

  • Deductions for investment in green energy (Anlage Energetische Maßnahmen)

  • Special medical costs & tragedies (Anlage Außergewöhnliche Belastungen)

  • Income from partnership and limited company: GbR, GmbH, UG, OHG, KG, AG

  • Private expenses for employees

  • Loss carryforward (Verlustvortrag)

  • Sick pay / sickness benefit (Krankengeld)

  • Parental allowance / leave (Elterngeld)

  • Additional "Werbungskosten" in Anlage N

Reach out to tax-coach@accountable.eu for any questions.

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