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Field help: (2023) Were tax-exempt reorganisation gains obtained?

This text refers to the Steuererklärung 2023. You can find the version for the Steuererklärung 2024 at:
(2024): Were tax-exempt reorganisation gains obtained?

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

Reorganisation income in accordance with sect. 3a of the Income Tax Act (EStG) is (tax-free) business income in the context of insolvency proceedings. Accordingly, the reorganisation income 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.