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Field help: (2018) extraordinary income included therein

This text refers to the Steuererklärung 2018. You can find the version for the Steuererklärung 2025 at:
(2025): extraordinary income included therein

Indicate the extraordinary income according to sections 34 and 34b of the Income Tax Act (EStG). The income must not be subject to German income tax.

Extraordinary income includes in particular:

  • Payments for work for many years
  • Сapital gains
  • Compensation within the meaning of section 24 no. 1 of the Income Tax Act (EStG)

Income in a foreign currency must be converted on a monthly basis using the European Central Bank's Euro-reference rate. The monthly conversion rates are determined by the Federal Ministry of Finance.

However, there are no objections if the salary payments received in a foreign currency are converted with an annual exchange rate that is calculated on the basis of the monthly VAT reference exchange rates and rounded to full 50 cents. (Letter of the Federal Ministry of Finance dated 14.12.2014)

Extraordinary income must be taken into account when determining the tax rate, the so-called progression clause (Progressionsvorbehalt). This means that one-fifth of your income is included in the calculation of your tax rate, but not in the calculation of your taxable income.

Provide information here only if you moved to Germany or abroad in the course of 2018.

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