Field help: (2022) ... tax-free operating income included therein This text refers to the Steuererklärung 2022 online. You can find the version for the Steuererklärung 2025 at: (2025): ... tax-free operating income included therein The income includesIncome from secondary occupation (e.g. as a trainer) according to sect. 3 no. 26, 26a, 26b of the Income Tax Act (EStG)Income according to sect. 3 of the Income Tax Act (EStG)(without no. 26, 26a, 26b and partial income procedure)Tax-free reorganisation gains according to sect. 3a of the Income Tax Act (EStG)