Field help: Line 26a Process and default interest

In this field, enter the legal and/or late payment interest that you received in the year 2025 and that does not fall under income from agriculture and forestry, business, self-employment or rental and leasing.

This interest applies, for example, if you have been credited with interest as a result of legal proceedings or late payments.

Example: In 2024, you received default interest due to a lawsuit you won because a monetary claim was paid late.