Lohnsteuer kompakt FAQs

Field help: (2024) Did the termination of business extend over more than one calendar year?

If the business termination has extended over more than one calendar year, select "yes" here.

Attention: If a business termination extends over two or more calendar years and if the capital gain is generated in two or more assessment periods, the allowance pursuant to sect. 16, para. 4 of the Income Tax Act (EStG) is to be granted only once. The allowance relates to the total profits from business termination and is to be distributed over the assessment years in proportion to the profits.