What's in 2 i

(1) 1Subject to income tax
1.
Income from agriculture and forestry,
2.
Business income,
3.
Income from self-employment,
4.
Income from employment,
5.
Income from capital,
6.
Rental and leasing income,
7.
other income within the meaning of Section 22,
that the taxpayer earns during his unrestricted income tax liability or as domestic income during his limited income tax liability. 2The type of income to which the income belongs in each individual case is determined in accordance with Sections 13 to 24.
(2) 1Incomes are
1.
in the case of agriculture and forestry, commercial operations and self-employed work, the profit (Sections 4 to 7k and 13a),
2.
for the other types of income, the excess of income over income-related expenses (§§ 8 to 9a).
2In the case of income from capital assets, Section 20 (9), subject to the provision in Section 32d (2), takes the place of Sections 9 and 9a.
(3) The sum of the income, reduced by the old-age relief amount, the relief amount for single parents and the deduction according to § 13 paragraph 3, is the total amount of the income.
(4) The total amount of income, minus the special expenses and extraordinary burdens, is the income.
(5) 1The income, reduced by the exemptions according to § 32 paragraph 6 and the other amounts to be deducted from the income, is the taxable income; this forms the assessment basis for the collectively agreed income tax. 2If other laws are linked to the concept of taxable income, for their purpose the income is to be reduced in all cases of Section 32 by the exemptions according to Section 32 (6).
(5a) 1If non-tax legal norms are linked to the terms defined in the preceding paragraphs (income, sum of income, total amount of income, income, taxable income), these values ​​are increased for their purposes by the amounts in accordance with Section 32d (1) and Section 43 (5) Taxable amounts as well as the tax-exempt amounts according to § 3 number 40 and are reduced by the amounts not deductible according to § 3c paragraph 2. 2If non-tax legal norms are linked to the terms mentioned in paragraphs 1 to 3 (income, sum of income, total amount of income), these figures are reduced for their purposes by the deductible childcare costs according to § 10 paragraph 1 number 5.
(5b) Insofar as legal norms of this Act are linked to the terms defined in the preceding paragraphs (income, total income, total amount of income, income, taxable income), investment income according to Section 32d (1) and Section 43 (5) are not to be included.
(6) 1The collectively agreed income tax, reduced by the difference according to § 32c paragraph 1 sentence 2, the creditable foreign taxes and tax reductions, increased by the tax according to § 32d paragraph 3 and 4, the tax according to § 34c paragraph 5 and the surcharge according to § 3 paragraph 4 sentence 2 of the Forest Damage Compensation Act in the version published on August 26, 1985 (Federal Law Gazette I p. 1756), which was last amended by Article 412 of the Ordinance of August 31, 2015 (Federal Law Gazette I p. 1474), in the currently valid version, is the income tax to be determined. 2If the total amount of income has been reduced in the cases of Section 10a (2) by special expenses in accordance with Section 10a (1), the entitlement to an allowance according to Section XI of the collectively agreed income tax must be added to the determination of the income tax to be determined; when determining the allowance to which the taxpayer is entitled, the increase in the basic allowance in accordance with Section 84 sentence 2 is not taken into account. 3If the income is reduced in the cases of § 31 by the exemptions according to § 32 paragraph 6, the entitlement to child benefit according to Section X must be added to the collectively agreed income tax; not, however, for calendar months in which an entitlement to child benefit was determined by a decision from the family benefits office, but was not paid due to Section 70 (1) sentence 2.
(7)1 Income tax is an annual tax. 2The bases for their determination are to be determined for each calendar year. 3If there is both unlimited and limited income tax liability during a calendar year, the domestic income generated during the limited income tax liability must be included in an assessment for unlimited income tax liability.
(8) The provisions of this Act on spouses and marriages also apply to civil partners and civil partnerships.