Reorganisation income according to sect. 3a of the Income Tax Act (EStG) is (tax-free) business income as part of insolvency proceedings. Accordingly, the reorganisation income must also be declared in the net income method (Einnahmenüberschussrechnung, Anlage EÜR (Form EÜR) as tax-exempt business income. In addition to income from the reorganisation of a company, debt relief in particular is also eligible.