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.