Der Grundtatbestand der Gewinneinkünfte

»The Basic Type of Profit Income. An Interpretation of Section 18 (1) no. 3 of the German Income Tax Act« So far Section 18 (1) no. 3 of the German Income Tax Act (»Income from other self-employment«) has been rather inconspicuous within the tax law practice. The author, however, reaches the conclusion, using the classical methods of interpretation, that this provision constitutes the basic form of the so-called profit income (i.e. agriculture and forestry, trade, self-employment).