I was asked about this, but had to admit I didn't know the specifics. If someone knew or could link to the official statement in this regard, I would much appreciate it.

1) If one has NOT been sent the Steuererklärung, does that mean one is not obliged to submit a return?

2) As for the annual income threshold of 120k, is this Gross or Net, and does it include virtual income such as 'eigenmietwert'.