Field help: (2024) ... extraordinary income included therein

Enter here profits (extraordinary income) to be taxed at a reduced rate which are favoured by the one-fifth regulation (sect. 34 of the Income Tax Act (EStG)). This may be the case by:

• Compensation to replace lost or missing income.
• Compensation for the termination or non-execution of an occupation, for the termination of profit participation or entitlement to profit participation.
• Indemnities as compensation payments to sales agents in accordance with sect. 89b of the Commercial Code (HGB).
• User fees and interest within the meaning of sect. 24, no. 3 of the Income Tax Act (EStG), if they are paid subsequently for a period of more than 3 years.
• Remuneration for several years' work.

You do not need to apply for the consideration of the fifth regulation. The tax office automatically checks whether the normal taxation or the reduced taxation under the fifth regulation is more favourable for you.