Einkünfte aus sonstigen Leistungen

Leistung im Sinne des § 22 Nr. 3 EStG ist jedes Tun, Unterlassen und Dulden, das Gegenstand eines entgeltlichen Vertrages sein kann und um des Entgelts willen erbracht wird. Steuerlich werden die Einkünfte hier erfasst, wenn sie zu keiner anderen Einkunftsart gehören.

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1. Was "sonstige Leistungen" nach § 22 Nr. 3 EStG sind

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Schiedsrichter

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Prostitution

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Teilnahme an Fernsehshows

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Prämie für Whistleblower

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b) Das sind keine "sonstigen Leistungen"

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Verkauf einer Internet-Domain ist steuerfrei

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2. Wie die Einkünfte bei "sonstigen Leistungen" ermittelt werden

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3. Wie Verluste aus "sonstigen Leistungen" berücksichtigt werden

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Verlustverrechnung bei Eheleuten

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