Field help: Business income

Select the type of business income you have earned:

1. Sole trader
   Choose “Sole trader” if you run your business alone.
2. Business premises outside the municipality of residence
   If your business is located in a different municipality from your residence, the local tax office will assess the profit separately. In this case, you must submit a “Declaration for separate and uniform determination” to the business tax office and select “as per separate determination”.
3. Joint partner
   Choose “Joint partner” if you are the owner, tenant, or beneficiary of a business together with at least one partner.
4. Joint partner of minor importance
   For example, in the case of a jointly operated photovoltaic system on your own house. Since 2021, no separate declaration of determination is required here.
5. Part-time business activity
   Select this option if you engage in a part-time business activity with the intention of making a profit – e.g. running an online shop or offering craft services. This is not your main occupation.