§ 30 Tax Act (StG) - Other Income

1. Taxable are also

a. all other income that replaces income from employment,

b. one-time or recurring payments due to death and for permanent physical or health disadvantages,

c. compensations for the cessation or non-exercise of an activity,

d. compensations for the non-exercise of a right,

e. * ...

f. alimony payments that a taxable person receives in the case of divorce, judicial or actual separation for themselves, as well as alimony payments that a parent receives for children under their parental care or custody.

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