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Field help: (2018) Tax-free share of partial income

This text refers to the Steuererklärung 2018. You can find the version for the Steuererklärung 2025 at:
(2025): Tax-free share of partial income

Enter tax-free income from a self-employed full-time or part-time job that is subject to the partial income procedure.

According to sect. 3, no. 40 of the Income Tax Act (EStG), the tax-free part amounts to 40% of the income.

Please check carefully what amount of the partial income was certified. You may have to subtract or convert the tax-free part of the income.