Field help: (2023) Income

Choose the type of occupation for which you received income from self-employment.

• If you are a freelancer, choose "from freelance work".
• If your law firm, practice, office, etc. is not located in the same municipality as your place of residence, the company tax office will determine the profit separately. For this purpose, you must submit a "declaration for separate - and uniform - determination" to the company tax office. In this case, please select "according to separate determination".
• If you work as a freelancer together with other freelancers, for example, in a law firm, office or joint practice, or if you hold an interest in a partner company, select "from a partnership" here.
• Select "from an occupation with business expense allowance" if you can claim a business expense allowance.
• Select "from a secondary job on a self-employed basis (e.g. sports coach)" if you want to enter income from part-time beneficiary work. Only enter secondary jobs with the associated earnings, which remain tax-free up to certain maximum amounts.