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Field help: (2024) Line 26a Process and default interest

This text refers to the Steuererklärung 2024. You can find the version for the Steuererklärung 2025 at:
(2025): Line 26a Process and default interest

In this field, enter the legal and/or late payment interest that you received in the year 2024 and that does not fall under income from agriculture and forestry, business, self-employment or rental and leasing.

This interest applies, for example, if you have been credited with interest as a result of legal proceedings or late payments.

Example: In 2024, you received default interest due to a lawsuit you won because a monetary claim was paid late.