Certain incomes are primarily assigned to other types of income, insofar as they belong to these. The principle of this so-called subsidiarity applies generally in German income tax law, but also knows certain limits – for example, in income from capital assets. Let us therefore take a look at the subsidiarity of individual incomes and illustrate this with the example of capital income (§ 20 EStG)!
1. The principle of subsidiarity
Insofar as income belongs to other types of income, they are to be assigned to them. The principle of subsidiarity is, for example,
This article does not replace tax or legal advice in an individual case. Facts, current law, jurisdiction, documentation and implementation remain decisive.