Field help:
(2024)
Self-employed income
Select the type of activity with which you have earned income from self-employment:
- Freelance work
Select "from freelance work" if you work as a freelancer (e.g. doctor, lawyer, artist).
- Business premises outside the place of residence
If your place of work (e.g. office, practice) is in a different district from your place of residence, the tax office responsible for your place of work will determine your profit separately. In this case, you must submit a "Declaration for separate and uniform determination" to the tax office responsible for your place of work and select "according to separate determination".
- Freelance work in a community
If you work in a community with other freelancers, for example, in a law firm, a joint office or practice or as a member of a partnership, select "from a participation".
- Activity with business expense allowance
If a business expense allowance applies to your activity, select "from an activity with business expense allowance".
- Part-time tax-privileged activity
Select "from a self-employed secondary occupation (e.g. trainer)" if you want to declare income from a part-time, tax-privileged occupation (e.g. as a trainer or supervisor). Please note that only occupations that comply with certain maximum amounts of tax-free remuneration should be declared here.
