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Field help: (2022) ... tax-free operating income included therein

This text refers to the Steuererklärung 2022. You can find the version for the Steuererklärung 2024 at:
(2024): ... tax-free operating income included therein

The income includes

  • Income 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)