Field help
Income from other earnings
If income is not attributable to any other type of income, it may be classified as "income from other earnings".
Other earnings include, for example, brokerage commissions, income from the occasional rental of movable assets and for one-off or occasional jobs.
Examples:
- Commissions for the placement of course participants.
- Commission for concluding insurance for oneself or for relatives.
- Charge for chartering your own motorboat.
- Fee for renting a motorhome to changing tenants.
- Fees for occasional performance as an amateur musician.
- Fees for lending private objects, for example, concrete mixer, other handicraft equipment.
- Fee for the care of an unrelated person.
- Remuneration for a service rendered as a courtesy, for example, assistance with relocation.
Important: If the income from other earnings, excluding income-related expenses, is less than 256 Euro, this income even remains completely tax-free. If, on the other hand, the income from other earnings amounts to 256 Euro or more, it is fully taxable.
Have you received parliamentary remunerations (as a member of parliament)?
If you have received remunerations as a deputy, select Yes here. These include among others
- Indemnities
- Official allowances
- Supplementary payments for health insurance contributions
- Transition benefit
- Interim benefit and
- Death benefit,
which were paid to you as a member of the Landtag pursuant to the relevant laws of the federal states, as a member of the Bundestag pursuant to the German Parliamentary Act (Abgeordnetengesetz) or as a member of the European Parliament pursuant to the European Parliamentary Act (Europaabgeordnetengesetz).
Income
Here you can enter recurring payments or maintenance payments.
Enter here only recurring payments that are fully taxable.
- Life annuities should be entered in the section "Pension income".
- Maintenance payments are generally tax-free unless they are subject to the so-called "Real splitting".
If the income is subject to the so-called partial income procedure, you can indicate this by ticking the box in the last column (TEV = partial income procedure). In the partial income procedure, the income is divided into a tax-free (40%) and a taxable (60%) portion. The same applies to income-related expenses.
Total income
If you have incurred losses from tax deferral models, you can enter them here.
Note: The entered values are not included in the calculation of the expected tax refund!
Have you received regular maintenance payments?
Here you can enter maintenance payments.
Income from maintenance payments is only taxable if the divorced spouse or a separated spouse and you have agreed to the so-called "real splitting" (consent in Form U).
Maintenance payments received are taxable up to a maximum amount of 13.805 Euro plus paid contributions to basic health and nursing care insurance. The divorced or separated spouse / partner can then deduct the payments as special expenses.
If the maintenance payments are subject to the so-called partial income procedure, you can indicate this by ticking the box in the last column (TEV = partial income procedure). In the partial income procedure, the maintenance payments are divided into a tax-free (40%) and a taxable (60%) portion. The same applies to income-related expenses.
Have you received compensation payments to avoid pension rights adjustments?
The financial settlements to avoid pension rights adjustment are to be entered here.
You receive financial settlements from your divorced spouse, provided that the latter can, with your consent, deduct the financial settlement as special expenses (consent on Form U) in order to avoid the pension rights adjustment.
Financial settlements paid on the basis of a contract or a court settlement in order to avoid pension rights adjustment are also be entered here. The contract must be notarised.
