Field help: (2022) ... extraordinary income included therein

Specify the extraordinary income according to sections 34 and 34 b Income Tax Act (EStG). This must be income which is not subject to German income tax.

Extraordinary income includes in particular:

• Remuneration for activities lasting several years
• Capital gains
• Compensations within the meaning of sect. 24 No. 1 Income Tax Act (EStG)

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