Book artist scholarship in SKR 03
October 20, 2021 | 35,00 EUR | answered by Steuerberater Knut Christiansen
How can I book an artist scholarship (tax-free according to §3, No. 11EStG) correctly in SKR03? If I book it under Other Income / Revenue (Lexoffice), then this income will also be listed as normal income in the profit determination and will flow into the profit.
According to the artist scholarship guidelines, this is indeed tax-free and must be entered in line 15 of the EÜR and additionally in line 92, with the corresponding expenses under line 95.
-However, I do not know how to book this. Under which account.
Hello and thank you for using ask-einen.com!
I would like to provide the following feedback regarding your question.
It is important that you enter the amount as described by you in line 92 of the EÜR appendix. This is crucial for tax assessment. The amount will then be deducted in the tax assessment and thus made tax-free.
If you still want to record the amount in the accounting, the SKR03 offers statistical accounts that are intended to allow corrections according to § 60 EStDV. These would be accounts 9984 and 9985. You should try whether your software can book these accounts. Please try the booking 9984 to 9985.
As I mentioned before: what you enter in the EÜR appendix is crucial. This can also be done manually.
Feel free to reach out if anything is unclear.
Best regards!
Knut Christiansen
Tax advisor
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