German bookkeeping duty and the cash-basis income statement
Section 141 of the Fiscal Code covers commercial traders, farmers and foresters — never the liberal professions, whatever their size. The figures of 800,000 € and 80,000 € are joined by OR, and the duty starts not when they are exceeded but with the financial year after the tax office's notification. The second module covers the cash-basis income statement and the four places where it precisely does not follow payments, together with the three registers that must be kept continuously even without books. Two modules with case studies worked on the statute itself.
Foundational2 modules39 minModule 1 free to read
2026 rules — verified on September 22, 2026
Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.
This content is part of the path: Determining profit as a self-employed person· Step 1 of 11· Next step: German depreciation and the investment deduction
By the end of this course, you can…
These outcomes are the modules' own: the promise cannot say anything the course does not teach.
- state the two amounts in section 141 of the Fiscal Code and know that one of them suffices
- recognise which occupational group the provision does not cover at all
- determine the point from which the bookkeeping duty has to be performed
- distinguish the three retention periods and know when each starts to run
- state the double condition under which the cash-basis income statement is available
- know the four places where it precisely does not follow payments
- keep apart the three amount tiers for low-value assets
- know which records must be kept continuously even without full bookkeeping
The programme, module by module
Each module has its own page. Durations are derived from the actual text, never announced by hand.
- Module 120 minFree — no accountWho has to keep books, and from when that duty really appliesWhat you will be able to do
- state the two amounts in section 141 of the Fiscal Code and know that one of them suffices
- recognise which occupational group the provision does not cover at all
- determine the point from which the bookkeeping duty has to be performed
- distinguish the three retention periods and know when each starts to run
- Module 220 minIncluded in the full courseThe cash-basis income statement, and where it does not follow payments after allWhat you will be able to do
- state the double condition under which the cash-basis income statement is available
- know the four places where it precisely does not follow payments
- keep apart the three amount tiers for low-value assets
- know which records must be kept continuously even without full bookkeeping
What you take away
A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.
Participant handout (PDF)
PDF
- Learning objectives (2)
- Key figures (4)
- Mistakes to avoid (2)
- Official sources (2)
Exercise workbook (Word)
Word
- Learning objectives (2)
- Key figures (4)
- Mistakes to avoid (2)
- Official sources (2)
Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.
Or unlock everything with the pack at €29.00/month incl. VATCalculator reports, form documents and full courses, cancel any time.
Already purchased? Download your handouts
Where this course leads
A course that leads neither to a calculator nor to a form cannot be published: this block is the visible counterpart of that rule.
Run the numbers
The linked calculators apply this course's rules to your own figures — for free.
File it
Step-by-step guides to the official forms cited in this course.
Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.