Table of Contents
What is excess income?
The EStG differentiates profit income and surplus income (Section 2 (2) No. 2 EStG). You are by finding the excess of revenue over that Advertising expenses to determine. Excess income includes:
Income from employment
Income from non-self-employed work, which includes salaries, wages, gratuities, royalties (Section 19 (1) EStG). It is all income that employees receive from an employment relationship.
Income from capital
Income from capital (§ 20 EStG), e.g. B. dividends from shares and profit shares from GmbH and business cooperatives as well as income from participations as silent partners, interest from mortgages and land charges.
Rental and leasing income
Income from renting and leasing, which, according to § 21 EStG, is earned by those who, with the rights and obligations of a landlord, allow other people to use property and rights for a fee
Other income specified in Section 22 of the Income Tax Act, e.g. B. Income from recurring payments such as pensions, income from speculative transactions (Section 23 EStG), parliamentary payments and other income from certain (occasional) services, e.g. B. Income from the rental of movable property.
The calculation period for excess income is without exception the calendar year. Normally the income exceeds the income-related expenses. However, negative surpluses can also arise in the form of losses.
Determination of profits
As the Determination of profits According to Section 4 (3) EStG, the determination of the excess of income over income-related expenses represents a pure actual calculation in which the actual income is compared with the actual expenditure.