Income from non-self-employment belongs to the surplus income and is the type of income that is most common in Germany. Because they concern the “classic” employees and civil servants, who receive a fixed salary for a fixed weekly working time. We would not call the type of income particularly “exciting” because the legislature has left little room for manoeuvre for design.
The legislature has finally regulated the income from non-self-employment in § 19 of the Income Tax Act (EStG). The requirement is comparatively manageable and includes the following references:
This article does not replace tax or legal advice in an individual case. Facts, current law, jurisdiction, documentation and implementation remain decisive.