Lohnsteuer kompakt FAQs

Field help: (2024) Business income

Select the type of commercial income that you have generated:

1. Individual entrepreneur
   Select "Individual entrepreneur" if you run your business alone.
2. Business premises outside the place of residence
   If your business is in a different district from your place of residence, the tax office responsible for your business will determine your profit separately. In this case, you must submit a "Declaration for separate and uniform determination" to the tax office responsible for your business and select "according to separate determination".
3. Co-entrepreneur
   Select "Co-entrepreneur" if you are the owner, tenant or beneficiary of a business together with at least one partner.
4. Co-entrepreneur of minor importance
   This applies, for example, to a jointly operated photovoltaic system on one's own house. Since 2021, a separate declaration is no longer necessary here.