(2022)
What are other benefits?
If income cannot be attributed to any other type of income, it may fall under "income from other services". The law provides examples of other services, such as occasional brokerage and the rental of movable items (§ 22 No. 3 EStG).
Examples of income from other services:
- Commissions for referring course participants.
- Commission for taking out insurance for yourself or relatives.
- Commissions for occasional brokerage, e.g. of a flat, a contract, a membership, a loan.
- Payment for chartering your own motorboat.
- Payment for renting out a motorhome to different tenants.
- Payment for occasional performances as an amateur musician.
- Fees for lifeguards at the DLRG.
- Honoraria for participating in scientific tests.
- Payment for renting out containers.
- Payment for lending private items, e.g. concrete mixer, other tools.
- Payment for caring for a non-relative.
- Payment for a favour, e.g. helping with a move.
- Carpooling payments from colleagues for giving them a lift to work.
- Bribes or kickbacks.
- Commissions for recruiting participants in pyramid schemes.
Income from "other services" is tax-free if it is less than 256 Euro per year. This is not an allowance, but a tax exemption limit. This means: A total profit of 255 Euro is tax-free, whereas a profit of 256 Euro or more is fully taxable.
