Field help: ... extraordinary income included therein

Specify the total extraordinary income that is not subject to German income tax.

Extraordinary income includes in particular:

• Remuneration for activities lasting several years
• Capital gains
• Compensations within the meaning of § 24 No. 1 Income Tax Act (EStG)

If applying for unlimited tax liability or applying for the personal and family-related tax benefits, the amount of foreign income earned during the time abroad which was not subject to German income tax must be checked.

Extraordinary income must be taken into account when determining the tax rate, (so-called "progression clause (Progressionsvorbehalt)"). This means that the income is included at the rate of one-fifth when determining your tax rate but not when determining your taxable income.