SteuerGo

 

The entire world of tax knowledge

SteuerGo FAQs

 

AI power for your tax:

With IntelliScan KI beta
for effortless refund!

No more tax stress!
Learn how to use IntelliScan to complete your tax return faster and more efficiently. Simply upload your documents – our AI recognises and processes all the important information for you.

Sonstige Einkünfte

 

Was ist, wenn die Einkünfte aus Leistungen negativ sind?

Negative Einkünfte oder Verluste aus Leistungen können im selben Jahr mit Gewinnen aus gleichartigen Einkünften verrechnet werden. Es muss jedoch erkennbar sein, dass grundsätzlich die Möglichkeit besteht, mit den Leistungen einen Überschuss zu erzielen. Andernfalls werden die Verluste nicht anerkannt, und die Einnahmen müssen auch nicht versteuert werden.

Verlustverrechnung: Rück- und Vortrag

Sind Ihre Einkünfte aus Leistungen negativ, können Sie die Verluste ins Vorjahr übertragen und mit dort erzielten Gewinnen verrechnen. Alternativ können Sie den Verlust ins Folgejahr vortragen und mit zukünftigen Überschüssen verrechnen. Dies mindert Ihr zu versteuerndes Einkommen im jeweiligen Jahr.

Regelung für den Verlustrücktrag und Verlustvortrag ab 2024

Ab dem 1. Januar 2024 treten einige Änderungen in Kraft, die die Höhe des Verlustrücktrags und des Verlustvortrags betreffen:

  • Verlustrücktrag: Ab 2024 beträgt der maximale Verlustrücktrag:
    • 1 Mio. Euro für Einzelpersonen
    • 2 Mio. Euro für Verheiratete (gemeinsame Veranlagung)
  • Verlustvortrag: Bis zu 1 Mio. Euro (Einzelpersonen) bzw. 2 Mio. Euro (Verheiratete) können vollständig abgezogen werden. Übersteigende Beträge werden nur zu 60 % des verbleibenden Einkommens angerechnet.
Geplante Erhöhung des Verlustvortrags von 2024 bis 2027

Zwischen 2024 und 2027 wird der Verlustvortrag über die oben genannten Grenzen hinaus großzügiger gestaltet. Übersteigende Beträge können bis zu 70 % des verbleibenden Einkommens abgezogen werden. Diese Regelung endet 2027, ab 2028 gilt wieder die 60 %-Regelung.

Einschränkungen bei der Wahlmöglichkeit

Früher konnten Steuerpflichtige entscheiden, ob sie den Verlustrücktrag teilweise oder ganz vermeiden. Seit 2022 ist diese Wahlmöglichkeit eingeschränkt: Sie können den Verlustrücktrag nur noch komplett vermeiden und den gesamten Verlustvortrag ins Folgejahr übertragen, aber keinen Teilbetrag mehr rücktragen.

Fazit

Ab 2024 gelten für den Verlustrücktrag wieder die bisherigen Höchstgrenzen von 1 Mio. Euro für Einzelpersonen und 2 Mio. Euro für Verheiratete. Gleichzeitig bleibt der Verlustvortrag bis zu diesen Beträgen voll abziehbar, während übersteigende Beträge nur zu 70 % des verbleibenden Einkommens abgezogen werden können. Ab 2028 wird die Grenze für den Verlustvortrag wieder auf 60 % reduziert. Wenn Ihre Einkünfte aus Leistungen negativ sind, können Sie Verluste weiterhin durch Rück- oder Vortrag nutzen, um Ihr steuerpflichtiges Einkommen zu mindern.

Was ist, wenn die Einkünfte aus Leistungen negativ sind?

Sichern Sie sich einfach die volle Steuererstattung, die Ihnen zusteht!

Nur SteuerGo bietet Ihnen:

  • Persönliche Steuertipps im Wert von 312 Euro (Durchschnitt)
  • Verständliche Eingabehilfen und Erklärungen
  • Import aus jeder beliebigen anderen Steuersoftware
  • Schnelle Antworten bei Fragen

Jetzt kostenlos testen

kundenbewertung

Field help

Have you received any other payments (e.g. commissions, one-off payments)?

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.
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
Income - Recurring payments
Did you regularly receive recurring payments in 2024?

Select "yes" if you received regular payments in 2024 that are not classified as traditional pension income but are still taxable as other income.

Which payments should be entered here?

Regular payments include, in particular:

  • Lifetime annuity payments from private agreements - Example: You receive regular payments in return for waiving an inheritance or a compulsory share.
  • Payments from individual pension commitments - Example: Monthly payments from a former employer based on a private pension commitment, without a statutory or company pension.
  • Recurring payments from contractual agreements - Example: Ongoing annuity payments related to a farm transfer or property transfer.

What should not be entered here?

The following income should not be recorded in this section, but under "Pension income":

  • Statutory pensions (e.g. old-age pension, disability pension)
  • Annuities
  • Company pensions
Total income
Company name and explanatory note
Have you had losses from tax deferral models or loss allocation companies?

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?

Select "yes" if you received regular maintenance payments from your divorced or permanently separated spouse or partner and they deduct the payments as special expenses (real splitting with your consent via Form U).

The maintenance payments are only taxable for you if:

  • the payments are from your divorced or separated spouse/partner,
  • you have agreed to the so-called real splitting (via Form U), and
  • your ex-partner deducts the payments as special expenses.

In this case, you must declare the amounts received as other income.

Example: You receive 1.000 Euro per month in maintenance payments from your ex-wife. You have agreed to the tax consideration via Form U.

Have you received compensation payments to avoid pension rights adjustments?

Select "yes" here if you received compensation payments from your divorced or permanently separated spouse in 2024 to avoid a pension rights adjustment.

These payments are taxable for you under certain conditions, especially if your ex-partner deducts the amounts as special expenses (sect. 10 para. 1a no. 3 of the Income Tax Act (EStG)).

Conditions for tax deduction by the payer and tax liability for you:

  • Your consent to the tax deductibility is required (Form U).
  • There must be a court settlement or a notarised contract in which the avoidance of the pension rights adjustment is expressly regulated.
  • The payments are made to settle a claim for pension rights adjustment.

Example: Ms A and Mr B divorced in 2024. To avoid a pension rights adjustment, Mr B pays a one-off sum of 25.000 Euro to Ms A based on a notarised contract. Ms A agrees that Mr B deducts this amount as a special expense. Ms A must declare the payment in her tax return.

Have you earned income from mining, forging, staking, lending and/or participating in airdrops or similar transactions?

Select "yes" if you have generated income from mining, forging, staking, lending and/or participation in airdrops or similar transactions.

Mining: A process in which computers solve complex problems to generate cryptocurrencies and verify transactions.

Forging: Similar to mining, but often used in conjunction with certain cryptocurrencies to verify transactions and receive rewards.

Staking: The locking of cryptocurrency in a wallet to secure the blockchain and receive rewards for doing so.

Lending: Lending your cryptocurrency to other users in exchange for interest.

Airdrops: Free distribution of cryptocurrency tokens to holders, often as a reward or to promote a project.