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Annex 13a: German farm profit by standard rates

Small agricultural and forestry businesses in Germany do not determine their profit from receipts and expenses but by standard rates (Durchschnittssätze, § 13a EStG) — using Annex 13a (Anlage 13a). The conditions: no statutory bookkeeping duty, and on 15 May of the financial year no more than 20 hectares of agricultural land, excluding special uses, farmed by the taxpayer, livestock of no more than 50 livestock units, no more than 50 hectares of self-managed forest, and special uses within the limits of Annex 1a (§ 13a(1) sentence 1 EStG). The profit is then a sum of fixed building blocks: a basic amount of 350 euros per hectare, a supplement of 300 euros per livestock unit above 25 (Annex 1a no. 1), plus forestry, special uses and special gains (§ 13a(3) EStG). The profit computation must be transmitted electronically no later than with the tax return (§ 13a(3) sentence 4 EStG).

Up to date for 2025 — verified on September 23, 2026Official procedure, no printed formGuide: about 45 min

Deadlines

Reference date for the area limits: 15 May within the financial year
§ 13a(1) sentence 1 no. 2 EStG — a farmer's financial year runs from 1 July to 30 June (§ 4a(1) sentence 2 no. 1 EStG)
Transmitting Annex 13a: no later than with the tax return
§ 13a(3) sentence 4 EStG. With a non-calendar financial year, the return deadline is tied to the end of the financial year that began in the calendar year (§ 149(2) sentence 2 AO) — the number of months is carried by the late-filing surcharge calculator (Verspätungszuschlag)
Opting out (subsection 2): by filing the tax return, at the latest twelve months after the end of the first financial year concerned
§ 13a(2) sentence 3 EStG — in writing; it may be withdrawn within that period (sentence 4)
Last year on standard rates: the financial year ending after notification of the tax office's communication
§ 13a(1) sentence 4 EStG — without a communication on the start of the bookkeeping duty (§ 141(2) AO) or the loss of another condition, there is no switch

Documents to prepare

  • ELSTER access with a certificate
  • Land register as at 15 May: agricultural use, forest and each special use separately
  • Livestock with their livestock units
  • Receipts from timber sales, split between felled timber and timber sold standing
  • Records of sales and withdrawals of fixed assets, compensation received and reserves released
  • Rental and lease income from business assets and income from ancillary commercial activities
  • The register of land, buildings, intangible assets and shareholdings
  • Where applicable, the tax office's communication on the start of the bookkeeping duty
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

  • Farmers and foresters not required by law to keep books and draw up regular accounts (§ 13a(1) sentence 1 no. 1 EStG)
  • Farms that on 15 May within the financial year farm themselves no more than 20 hectares of agricultural land excluding special uses, keep no more than 50 livestock units and manage themselves no more than 50 hectares of forest (§ 13a(1) sentence 1 nos. 2 to 4 EStG)
  • Farms with special uses such as vineyards, orchards, vegetables, asparagus, hops, beekeeping or Christmas-tree plantations, as long as the limits in Annex 1a no. 2 column 2 are not exceeded — even where ONLY special uses are operated (§ 13a(1) sentence 1 no. 5 and sentence 2 EStG)
  • Anyone returning to standard rates because the conditions are met again and no application under subsection 2 is made (§ 13a(1) sentence 5 EStG)
  • NOT someone who took over the whole farm during the current financial year where profit was previously determined under § 4(1) or (3) EStG (§ 13a(1) sentence 3 EStG)
  • NOT someone who has opted out of standard rates for four financial years (§ 13a(2) EStG), and not commercial businesses: § 13a EStG covers only agricultural and forestry businesses

Worked example

The fictitious part-time farmer Konrad Imhof, financial year 2025/2026

On 15 May 2026 Konrad farms himself 14 hectares of grassland and arable land, keeps cattle totalling 30 livestock units, owns 6 hectares of forest and tends 40 bee colonies. He has no bookkeeping duty. All limits of § 13a(1) sentence 1 EStG are respected: 14 out of at most 20 hectares, 30 out of at most 50 livestock units, 6 out of at most 50 hectares of forest, and for beekeeping 40 out of at most 70 colonies (Annex 1a no. 2 column 2). His profit is a sum. Basic amount: 14 hectares times 350 euros gives 4,900 euros (§ 13a(4) sentence 2 EStG, Annex 1a no. 1). Livestock supplement: the first 25 units count at 0 euros, the other 5 at 300 euros each, so 1,500 euros (subsection 4 sentence 3). Beekeeping: 40 colonies exceed the column 3 limit of 30, so a flat 1,000 euros is added (§ 13a(6) sentence 2 EStG). Forest: Konrad sells felled timber for 3,000 euros and claims the flat-rate expenses of 55 percent (§ 51(1) and (2) EStDV, via § 13a(5) EStG), profit 1,350 euros. Total: 8,750 euros. The old tractor he sells for 12,000 euros need NOT be recorded separately — for other fixed assets a special gain arises only where the sale price exceeds 15,000 euros (§ 13a(7) sentence 1 no. 1(b) EStG). Because his financial year starts on 1 July, the profit is split pro rata between the calendar years 2025 and 2026 (§ 4a(2) no. 1 EStG); he transmits Annex 13a electronically with his income tax return.

How to fill it in, step by step

  1. Check whether you have a bookkeeping duty or the tax office has notified you of its start (§ 141(2) AO) — if so, § 13a EStG no longer applies.
  2. On 15 May, measure the land you farm yourself: agricultural land excluding special uses, forest and each special use separately, and count the livestock units.
  3. Compare each special use against both columns of Annex 1a no. 2: column 2 decides eligibility, column 3 whether a flat 1,000 euros is added.
  4. Compute the basic amount and the livestock supplement under Annex 1a no. 1; partial hectares and livestock units count pro rata.
  5. Determine the forestry profit under § 51 EStDV and decide whether to claim the flat-rate expenses.
  6. Record the special gains under § 4(3) EStG (§ 13a(7) EStG), plus rental and lease income from business assets and the farm's capital income (§ 13a(3) sentence 1 nos. 5 and 6 EStG).
  7. Keep the register of land, buildings, intangible assets and shareholdings with acquisition date and cost (§ 13a(7) sentence 3 EStG).
  8. In Mein ELSTER, select Annex 13a for the correct year and transmit it no later than with the income tax return (§ 13a(3) sentence 4 EStG).

Good to know

  • Actual expenses play no part in the basic amount: the profit from agricultural use is the basic amount per hectare times the area, plus the livestock supplement (§ 13a(4) EStG). A poor harvest does not reduce it.
  • Some reliefs are excluded: § 4(4a), § 6(2) and (2a), the investment deduction and special depreciation do not apply; for depreciable fixed assets, straight-line depreciation is deemed claimed (§ 13a(3) sentences 2 and 3 EStG).
  • Ancillary commercial activities attributed to farming are special gains; a flat 60 percent of receipts is deducted as expenses (§ 13a(7) sentence 1 no. 3 EStG, Annex 1a no. 3).
  • Special uses not listed in Annex 1a no. 2 are computed under § 4(3) EStG (§ 13a(6) sentence 3 EStG).
  • Anyone preferring a cash-basis computation or balance sheet can apply for it — but is then bound for four consecutive financial years, and whoever does not determine profit under § 4(1) or (3) in one of them falls back to standard rates for the WHOLE period (§ 13a(2) sentences 1 and 2 EStG).
  • The bookkeeping duty does not start when a threshold is crossed but with the financial year following notification of the tax office's communication (§ 141(2) sentence 1 AO). For farmers this includes a farming profit of more than 80,000 euros in the calendar year (§ 141(1) no. 5 AO); the turnover threshold is computed by the bookkeeping-duty calculator (Buchführungspflicht), which expressly does not model farming itself.
  • On application, the tax office may waive electronic transmission to avoid undue hardship; the return must then be accompanied by a profit computation on the official paper form (§ 13a(3) sentence 5 EStG).

Common mistakes

  • Measuring the land at any time of year. What counts is 15 May within the financial year (§ 13a(1) sentence 1 no. 2 EStG).
  • Counting special uses towards the 20 hectares. That limit is for agricultural land EXCLUDING special uses, which have their own limits under Annex 1a no. 2 column 2.
  • Confusing columns 2 and 3 of Annex 1a. Column 2 is the eligibility limit, column 3 the limit above which 1,000 euros of profit is added per special use (§ 13a(6) sentence 2 EStG).
  • Switching to cash-basis accounting as soon as a limit is exceeded. Standard rates apply up to the financial year ending after notification of the tax office's communication (§ 13a(1) sentence 4 EStG).
  • Treating every machinery sale as a special gain — or none. For other fixed assets and animals it arises only where the sale price exceeds 15,000 euros; for land, buildings, intangibles and shareholdings always (§ 13a(7) sentence 1 no. 1(a) and (b) EStG).
  • Applying to opt out for one year. The option binds for four consecutive financial years (§ 13a(2) sentence 1 EStG).
  • Not keeping the register under § 13a(7) sentence 3 EStG. Without acquisition date and cost, the special gain on a later sale of land cannot be computed.

Frequently asked questions

How much is the basic amount per hectare?

350 euros per hectare farmed; 0 euros for the first 25 livestock units and 300 euros for each further unit. Partial hectares and livestock units count pro rata (Annex 1a no. 1 EStG).

When does the standard-rate method end?

For the last time for the financial year ending after notification of the communication by which the tax office pointed to the start of the bookkeeping duty or the loss of another condition (§ 13a(1) sentence 4 EStG).

Can I choose a cash-basis computation voluntarily?

Yes, on application, for four consecutive financial years. The application must be made in writing by filing the tax return, at the latest twelve months after the end of the first financial year concerned, and may be withdrawn within that period (§ 13a(2) EStG).

How is forest land taken into account?

The forestry profit is determined under § 51 EStDV (§ 13a(5) EStG). On application, a flat 55 percent of receipts from felled timber is deductible as expenses, 20 percent for timber sold standing (§ 51(2) and (3) EStDV); reforestation costs and the reduction in book value of the timber stand remain deductible besides (subsection 4).

Must Annex 13a be filed electronically?

Yes, in the officially prescribed data format by remote data transmission, no later than with the tax return (§ 13a(3) sentence 4 EStG). The paper form applies only on application to avoid undue hardship (sentence 5).

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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.