Electronic tax liability despite low profit income
As soon as the income from a self-employed activity exceeds 410 euros per year, it is mandatory to file the tax return electronically.
Even those who only generate self-employed income on a sideline basis are required to submit their tax returns electronically to the tax office. The Rhineland-Palatinate Fiscal Court sees no leeway in the electronic submission requirement, because the Income Tax Act stipulates that electronic tax returns must be submitted as soon as the profit exceeds 410 euros per year.