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
Select "yes" if you received regular payments in 2025 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
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 2025 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 2025. 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.
