Field help: (2022) ... tax-free operating income included therein

The income includes

• Income from secondary occupation (e.g. as a trainer) according to sect. 3 no. 26, 26a, 26b of the Income Tax Act (EStG)
• Income according to sect. 3 of the Income Tax Act (EStG)(without no. 26, 26a, 26b and partial income procedure)
• Tax-free reorganisation gains according to sect. 3a of the Income Tax Act (EStG)