Field help: (2023) Income from other earnings

If income is not attributable to any other type of income, it may be classified as "income from other earnings".

Other earnings include, for example, brokerage commissions, income from the occasional rental of movable assets and for one-off or occasional jobs.

Examples:

• Commissions for the placement of course participants.
• Commission for concluding insurance for oneself or for relatives.
• Charge for chartering your own motorboat.
• Fee for renting a motorhome to changing tenants.
• Fees for occasional performance as an amateur musician.
• Fees for lending private objects, for example, concrete mixer, other handicraft equipment.
• Fee for the care of an unrelated person.
• Remuneration for a service rendered as a courtesy, for example, assistance with relocation.

Important: If the income from other earnings, excluding income-related expenses, is less than 256 Euro, this income even remains completely tax-free. If, on the other hand, the income from other earnings amounts to 256 Euro or more, it is fully taxable.