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German separate and uniform determination return (ESt 1 B)

Where SEVERAL PERSONS share in income and that income is attributable to them for tax purposes, it is determined separately and uniformly (§ 180(1) sentence 1 no. 2(a) AO). The return is to be filed by whoever the subject of the determination is attributable to in whole or in part — and for a partnership WITH legal capacity, PRIMARILY by the partnership itself, and only secondarily by each participant (§ 181(2) sentence 2 no. 1(a) AO). Once one person under a filing duty has filed, the others are released from that duty to that extent (§ 181(2) sentence 3 AO). The determination notice does NOT replace the participants' own income tax returns: it establishes only what feeds into them.

Up to date for 2025 — verified on October 3, 2026Official procedure, no printed formGuide: about 60 min

Deadlines

Seven months after the end of the calendar year
§ 149(2) sentence 1 AO, applying by analogy through § 181(1) sentence 1 AO — the rules on the conduct of taxation apply correspondingly to a separate determination
With a member of the tax advisory professions instructed: the last day of February of the second following calendar year
§ 149(3) no. 5 AO expressly names returns for separate, and separate and uniform, determination under § 180(1) sentence 1 no. 2 AO
After that the late-filing penalty becomes mandatory
§ 152(2) AO — unless the deadline has been extended under § 109 AO (§ 152(3) no. 1 AO)

Documents to prepare

  • ELSTER access with a certificate or an ELSTER business account
  • The partnership's tax number and the competent determination office
  • The profit computation for the determination period
  • Partners' special remuneration, separately identified
  • The profit allocation key and any allocation departing from it
  • Each participant with tax identification number, address and competent tax office
  • Details of indirect interests held through other partnerships
See the procedure on the official site

No form is attached to this procedure: the link leads to the official page that describes it.

What this page gives you

The guide above and the link to the official site. ActioFin does not produce any document for this page: whatever you fill in or file is done on the official medium.

Who this applies to

  • Partnerships with legal capacity — in particular OHG, KG and a registered GbR: they are PRIMARILY under the filing duty, the participants only secondarily (§ 181(2) sentence 2 no. 1(a) AO)
  • Partnerships without legal capacity and other cases: there EVERY participant to whom a share of the income subject to income or corporation tax is attributable must file (§ 181(2) sentence 2 no. 1(b) AO)
  • The entrepreneur in cases under § 180(1) sentence 1 no. 2(b) AO — that is, where the office competent for the determination is not also competent for taxes on income
  • For partnerships without legal capacity, additionally the persons named in § 34 AO, that is legal representatives and asset managers (§ 181(2) sentence 2 no. 4 AO)
  • Communities of heirs and other communities to which joint income is attributable: § 180(1) sentence 1 no. 2(a) AO turns on SEVERAL PERSONS sharing in the income, not on a legal form
  • Not concerned: the sole trader — nobody else shares in the income

Worked example

Seilbahn Immobilien OHG determines a profit of 180 000 euros for 2025

Ms Özdemir holds 60 per cent of the OHG and Mr Baum 40 per cent. Because several persons share in the income and it is attributable to them for tax purposes, it is determined separately and uniformly (§ 180(1) sentence 1 no. 2(a) AO). The OHG is a partnership with legal capacity and is therefore PRIMARILY under the filing duty; the two partners only secondarily (§ 181(2) sentence 2 no. 1(a) AO). If the OHG files, they are released from the duty to that extent (§ 181(2) sentence 3 AO) — they do not each have to declare the same thing again. The determination notice shows 108 000 euros for Ms Özdemir and 72 000 euros for Mr Baum; each of those figures then feeds into the respective income tax return. Were the return late, the penalty would follow a rule of its own: for returns concerning income subject to income tax that is to be determined separately, it amounts for each part month of delay to 0.0625 per cent of the positive total of the income determined, but at least 25 euros per part month (§ 152(7) AO) — on 180 000 euros that is 112.50 euros per part month, and not the minimum. It can be avoided by applying for an extension: § 152(3) no. 1 AO excepts cases extended under § 109 AO from the mandatory penalty.

How to fill it in, step by step

  1. Establish first whether a determination is required at all: SEVERAL persons must share in the income and it must be attributable to them (§ 180(1) sentence 1 no. 2(a) AO).
  2. Settle WHO files: for a partnership with legal capacity, primarily the partnership itself, otherwise each participant (§ 181(2) sentence 2 no. 1 AO) — and agree this before two returns are prepared in parallel.
  3. Determine the partnership's profit by the method applicable to it, and keep the partners' special remuneration separately identified (§ 15(1) sentence 1 no. 2 EStG).
  4. Disclose the profit allocation key and any allocation departing from the agreement — the determination is made UNIFORMLY as against several participants (§ 179(2) sentence 2 AO).
  5. Log in to Mein ELSTER and select the return for the separate and uniform determination of bases for income taxation (ESt 1 B).
  6. Enter each participant with their tax identification number, competent tax office and share.
  7. Transmit the return in the officially prescribed data format by remote data transmission (§ 181(2a) sentence 1 AO); the paper form requires a hardship application and must be signed personally (sentence 2).
  8. Check the determination notice for completeness: where a necessary determination has been omitted, it is made good in a SUPPLEMENTARY NOTICE (§ 179(3) AO).
  9. Only then carry the determined share into each participant's own income tax return.

Good to know

  • The determination is an EXCEPTION to the principle that tax bases are a non-independent part of the tax notice: by way of derogation from § 157(2) AO they are determined separately by a determination notice where the statute so provides (§ 179(1) AO).
  • It is made UNIFORMLY as against several participants where the statute so provides or where the subject matter is attributable to several persons (§ 179(2) sentence 2 AO) — hence the name.
  • Where a person shares in the subject matter only through ANOTHER person, a special separate determination may be made to that extent (§ 179(2) sentence 3 AO).
  • An omitted necessary determination does not simply lapse but is made good in a supplementary notice (§ 179(3) AO).
  • Once one person under a filing duty has filed, the others are released TO THAT EXTENT (§ 181(2) sentence 3 AO). The words 'to that extent' mark the limit of the release.
  • The rules on the conduct of taxation apply correspondingly to a separate determination, and the return for separate determination counts as the tax return within § 170(2) sentence 1 no. 1 AO (§ 181(1) sentences 1 and 2 AO).
  • The late-filing penalty here follows its own measure: 0.0625 per cent of the positive total of the income determined per part month, at least 25 euros (§ 152(7) AO) — a quarter of the rate applying to tax returns.
  • For returns assessing the trade tax base amount a flat 25 euros per part month applies instead (§ 152(6) sentence 2 AO).

Common mistakes

  • Filing twice because both partners consider themselves responsible. For a partnership with legal capacity the partnership is PRIMARILY under the filing duty (§ 181(2) sentence 2 no. 1(a) AO), and filing by one person under that duty releases the others to that extent (sentence 3).
  • Mistaking the determination notice for a tax assessment. It determines tax bases (§ 179(1) AO); tax is assessed only at the level of the individual participant.
  • Leaving out the participants' own income tax returns. The determined share still has to arrive there.
  • Folding partners' special remuneration into the general profit instead of showing it separately. Under § 15(1) sentence 1 no. 2 EStG it belongs to the respective partner's commercial income.
  • Assuming a determination presupposes a company. § 180(1) sentence 1 no. 2(a) AO turns on SEVERAL PERSONS sharing in the income — a community of heirs is enough.
  • Budgeting 0.25 per cent for the late-filing penalty. For returns concerning income to be determined separately, § 152(7) AO applies at 0.0625 per cent, at least 25 euros per part month.
  • Filing on paper without the hardship application. The return must be transmitted in the officially prescribed data format by remote data transmission (§ 181(2a) sentence 1 AO).

Frequently asked questions

When is a separate and uniform determination required at all?

Where several persons share in income subject to income tax or corporation tax and that income is attributable to those persons for tax purposes (§ 180(1) sentence 1 no. 2(a) AO).

Who has to file the return?

Whoever the subject of the determination is attributable to in whole or in part (§ 181(2) sentence 1 AO). For partnerships with legal capacity the partnership is primarily under the duty and each participant only secondarily; for partnerships without legal capacity and in other cases, each participant (§ 181(2) sentence 2 no. 1 AO).

Must every partner file?

No. Once one person under a filing duty has filed a return for separate determination, the other participants are released from the duty to that extent (§ 181(2) sentence 3 AO).

Does the determination notice replace my income tax return?

No. The determination notice determines tax bases separately (§ 179(1) AO) and is addressed to the taxpayer to whom the subject of the determination is attributable (§ 179(2) sentence 1 AO). The share so determined then feeds into that participant's income tax return.

How large is the late-filing penalty for a determination return?

For returns concerning income subject to income tax or corporation tax that is to be determined separately, it amounts for each part month of delay to 0.0625 per cent of the positive total of the income determined, but at least 25 euros for each part month (§ 152(7) AO).

What if something is missing from the notice?

Where a necessary determination has been omitted from a determination notice, it is to be made good in a supplementary notice (§ 179(3) AO).

Go further

Compute the related amounts

Understand this form: the related course

Related forms

Official sources

Read in German

Guide and document provided for information purposes only; they do not constitute personalised legal or tax advice. Check the recipient organisation's requirements and consult a professional if needed.