Categories of Income
The seven categories of taxable income.
Income tax law recognizes seven categories of income: from agriculture and forestry, from a trade or business, from self-employment, from employment, from capital assets, from renting and leasing, and other income. Only what falls under these is taxable.
The relevant statutes
§ 2 EStG
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General explanation for self-help, not legal advice (RDG). Individual cases may differ: if in doubt, contact a consumer advice center or a lawyer.