With the other income according to § 22 of the Income Tax Act (EStG), the legislature has in a sense created some catch-up events. Other income can only be present if remuneration and benefits do not already fall under entrepreneurial, non-self-employed or income from capital assets. § 22 EStG contains several paragraphs which finally regulate the individual facts.
At first glance, the term “other income” gives the appearance of a general clause. You may also assume that the legislature simply subjects all conceivable income to taxation with § 22 EStG. However, other income includes only certain salaries and benefits.
Practically relevant are primarily:
This article does not replace tax or legal advice in an individual case. Facts, current law, jurisdiction, documentation and implementation remain decisive.