Field help: (2024) ... including positive income within the meaning of sect. 2, para. 4 of the Reorganisation Tax Act (UmwStG) This text refers to the Steuererklärung 2024. You can find the version for the Steuererklärung 2025 at: (2025): ... including positive income within the meaning of sect. 2, para. 4 of the Reorganisation Tax Act (UmwStG) Enter the positive income as defined in sect. 2, para. 4 of the Reorganisation Tax Act (UmwStG).