Incomes which cannot be distributed freely

2.1.1, 2.1.2, 2.1.3, 2.1.4 and 2.1.5

Pay and equivalent benefits 

2.2.1, 2.2.3, 2.2.4 and 2.2.5

Pensions, employment-related annuities etc.

2.6.1

Maintenance payments from former spouse/separated spouse

2.6.1

Non-employment related disability annuities and life annuities

2.6.2

Taxable payments from employment-related and non employment-related annuities

2.6.2

Taxable severance pay and pension

2.7.1 - 2.7.13

Income from business or sickness benefit for self-employed persons

3.1.4

Return from capital insurance agreement

3.1.4

Payment of endowment insurance without a guaranteed yield

3.1.11

Endowment insurance with or without a guaranteed yield with a foreign company/financial institution

3.1.12

Other income

  • Income from profit and loss accounts
  • Income recognition from negative balances
  • Return of premium (IPS)
  • Continuation insurance