{"id":388,"date":"2016-11-03T22:08:23","date_gmt":"2016-11-03T21:08:23","guid":{"rendered":"https:\/\/www.steuerpraxis.net\/?page_id=388&#038;lang=en"},"modified":"2017-01-18T11:47:34","modified_gmt":"2017-01-18T10:47:34","slug":"income-types","status":"publish","type":"page","link":"https:\/\/www.steuerpraxis.net\/en\/doing-business-in-german\/income-types\/","title":{"rendered":"Income Types"},"content":{"rendered":"<p>The German income tax law structures come in seven categories.<\/p>\n<h4>Income From Agriculture and Forestry<\/h4>\n<p>This income includes surplusses from utilisation of self-produced products from operations in agriculture, forestry, tree nurseries, vineyards and gardening, as well as operations that produce plants and plant parts using natural forces, pond farming, fish farming for lacustrian fishermen, apiculture, nomadic shepherds and seed breeding, income from hunting (if there is a contact with operations of agriculture and forestry), income from forest and forestry cooperatives and similar real communities, income from agricultural and forestry subsidiary operations.<\/p>\n<h4>Income from Business Enterprises<\/h4>\n<p>This includes income from commercial activities, such as:<\/p>\n<ul>\n<li>Craftsmen<\/li>\n<li>Manufacturing businesses<\/li>\n<li>Wholesale and retail<\/li>\n<li>Export and import companies<\/li>\n<li>Service sectors<\/li>\n<\/ul>\n<h4>Income from Self-Employment<\/h4>\n<p>This income includes income from so-called freelance work. Such work must be performed by persons independently and under their own responsibility. The entrepreneur acts on his own risk. Typical freelance activities are:<\/p>\n<ul>\n<li>Physicians<\/li>\n<li>Lawyers<\/li>\n<li>Tax consultants<\/li>\n<li>Architects<\/li>\n<li>Lecturers<\/li>\n<\/ul>\n<h4>Income from Employment<\/h4>\n<p>Income from employment is\u00a0 income from\u00a0 wages and salaries as well as other income and benefits for employment in private and public areas. Furthermore, such income includes pensions, widows and orphans pensions from earlier employments.<\/p>\n<h4>Income from Capital Assets<\/h4>\n<p>Income from capital assets comprises all remunerations from allocation of capital (money). Typical capital income includes:<\/p>\n<ul>\n<li>Dividends<\/li>\n<li>Interest from economisers<\/li>\n<li>Discount revenues<\/li>\n<\/ul>\n<h4>Income from Rent and Lease<\/h4>\n<p>Income from rent and lease comprises surplusses from allocation of premises and buildings\u00a0 and of properties, rights, etc.<\/p>\n<h4>Other Income<\/h4>\n<p>Other income includes certain income that is not defined in the other income types. This is not a collecting tank, since other income is defined precisely. Typical other income includes:<\/p>\n<ul>\n<li>Pension payments from the statutory pension scheme<\/li>\n<li>Repeated benefits<\/li>\n<li>Private sales transactions<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>The German income tax law structures come in seven categories. Income From Agriculture and Forestry This income includes surplusses from utilisation of self-produced products from operations in agriculture, forestry, tree nurseries, vineyards and gardening, as well as operations that produce plants and plant parts using natural forces, pond farming, fish farming for lacustrian fishermen, apiculture, [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":165,"parent":382,"menu_order":3,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-388","page","type-page","status-publish","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Income Types - Dr. Schmidt-Wilke + Partner Steuerberatungsgesellschaft mbH<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.steuerpraxis.net\/en\/doing-business-in-german\/income-types\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Income Types - Dr. Schmidt-Wilke + Partner Steuerberatungsgesellschaft mbH\" \/>\n<meta property=\"og:description\" content=\"The German income tax law structures come in seven categories. 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