Other income which requires a certain level of labor (belastbaar resultaat uit overige werkzaamheden)

Income from other activities includes income derived from activities that cannot be considered employment income or business income. The following types of income are at least considered income from other activities:

• Income from putting assets at the disposal of a business of a related person;
• Income from putting assets at the disposal of a business or a company in which the taxpayer has a substantial shareholding;
• Income from making property profitable by means of extensive (more than normal) efforts;
• Income from the existence of a revaluation reserve for income tax purposes;
• Income from a lucrative interest (carried interest arrangements);
• Other income which cannot be categorized as income from employment of business income.