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Field help: (2022) Were tax-exempt reorganisation gains obtained?

If you have earned tax-free reorganisation gains from the self-employed activity, select "yes".

Reorganisation gains according to sect. 3a of the Income Tax Act (EStG) are (tax-free) business income as part of insolvency proceedings. Accordingly, the reorganisation gains must also be declared as tax-free business income in the net income method (Form EÜR). In addition to income from the reorganisation of a company, debt relief in particular is also eligible.