Income from non-self-employed work

They are one of the seven types of taxable income. If a taxpayer is employed, he earns income from non-self-employed work. Income i. S. v § 19 EStG exist if he is bound by the instructions of an employer and is contractually an employee (to delimit pseudo self-employment).

Income includes salaries, wages, bonuses, royalties and the granting of benefits and remuneration that result from the employment relationship (e.g. non-cash benefits from material and services). The earnings from previous employment relationships (waiting allowances, retirement benefits, widows 'and orphans' benefits) are also included in the taxable income. In the case of employees, the income from non-self-employed work is subject to wage tax.

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