Field help: (2023) Business income

Select the type of business income:

• Select "Individual entrepreneur"if you run your business as a sole trader.
• If your business 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 of separate - and uniform - determination" (gesonderte und einheitliche Feststellung) to the company tax office. In this case, select "according to separate determination".
• A co-owner is a person who, together with at least one other partner, is the owner, tenant and / or beneficiary of a company.
• A co-entrepreneur in cases of minor importance is someone who, for example, runs a photovoltaic system on his or her own house together with a spouse. In this case, since 2021, the tax office may no longer require the submission of a declaration for separate and uniform determination.