Field help: (2019) extraordinary income included therein

Indicate the extraordinary income according to sections 34 and 34b of the Income Tax Act (EStG). The income must not be subject to German income tax.

Extraordinary income includes in particular:

• Payments for work for many years
• Сapital gains
• Compensation within the meaning of section 24 no. 1 of the Income Tax Act (EStG)

Extraordinary income must be taken into account when determining the tax rate, the so-called progression clause (Progressionsvorbehalt). This means that one-fifth of your income is included in the calculation of your tax rate, but not in the calculation of your taxable income.

Provide information here only if you moved to Germany or abroad in the course of 2019.