What are other benefits?
If income cannot be attributed to any other type of income, it may fall under "income from other benefits". The law provides examples of other benefits, such as occasional brokerage and the rental of movable items (§ 22 No. 3 EStG).
Examples of income from other benefits:
- 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.
- Fees for chartering your own motorboat.
- Fees for renting out a motorhome to different tenants.
- Fees for occasional performances as an amateur musician.
- Payments to DLRG lifeguards.
- Fees for participating in scientific tests.
- Fees for renting containers.
- Fees for lending private items, e.g. concrete mixer, other tools.
- Fees for caring for a non-relative.
- Payment for a favour, e.g. helping with a move.
- Carpool 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, but a profit of 256 Euro or more is fully taxable.
Note: If an employee receives money from their employer for attaching a number plate with the employer's logo to their private car, this is considered taxable income. The employer's view that this payment is not income but tax-free other income up to 255.99 Euro per year was rejected by the Federal Fiscal Court (BFH decision of 21.6.2022, VI R 20/20).
