The income from other activities is taxed in Box 1 and consists of all the revenue from other activities minus the corresponding deductible expenditure. Revenue from other activities includes all types of revenue other than wages and profits from business activities. The following are some examples:

  • revenue from freelance activities
  • fees for giving lectures
  • considerations paid to local council members

Income from other activities also includes income from certain forms of asset capitalisation, such as making an asset – e.g., a building or money – available to certain (legal) persons.

On the whole, the income from other activities is determined in accordance with the rules applicable to profits from business activities.

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