Field help: (2023) The income for which the reduction according to section 35b of the Income Tax Act (EStG) is applied for includes income that is taxed at a reduced rate as part of income tax.

Enter income that was taxed at a reduced rate in 2023 and was subject to inheritance tax in 2023 or the four previous years.

This includes, for example, capital income that is subject exclusively to withholding tax.