Field help: (2020) Income
Income - Recurring payments
Designation
Income
Income from recurring payments
Did you regularly receive recurring payments in 2020?

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.