Field help:
Loss carryforward from benefits (sect. 22 no. 3 of the Income Tax Act (EStG))
Enter the loss from other income as defined in section 22 no. 3 EStG (e.g. occasional temporary work, rental of movable items). These losses can only be offset against positive income of the same type.
Example: You rented out your private tent for a festival once. The costs for transport and cleaning were higher than your income. The loss was recorded and can be offset against profits from similar one-off services in 2024.