Field help: (2022) Line 11 ... substitute assessment basis included therein This text refers to the Steuererklärung 2022 online. You can find the version for the Steuererklärung 2025 at: (2025): Line 11 ... substitute assessment basis included therein Enter here the substitute assessment basis within the meaning of sect. 43 a para. 2 Income Tax Act (EStG) according to line 11 of your tax statement.