Business tax
Business partnerships and communities

Statistics of partnerships
Income/Receipts
Basis of taxationIncome/Receipts
20182019
TaxpayersEuro 1,000TaxpayersEuro 1,000
1: The numbers of cases by income type do not add up.
2: Including income of subsidiary companies.
Loss- and Profit cases
Total Receipts1,279,264194,797,9551,290,659219,218,521
Loss cases
Total1265,649-23,427,332262,701-22,729,656
Income from
Agriculture and forestry9,964-201,74411,000-223,706
Trade or business2129,198-20,142,890127,659-19,363,074
Independent personal services10,973-642,86310,482-572,384
Investment of capital10,52732,0249,67532,048
Rentals and royalities121,173-2,430,895119,830-2,533,557
Other income1,186-40,9651,086-68,984
Profit cases
Total11,013,615218,225,2871,027,958241,948,177
Income from
Agriculture and forestry52,5772,927,13253,1683,024,728
Trade or business2438,900164,867,011442,318176,298,306
Independent personal services81,55429,483,73981,30930,323,010
Investment of capital67,7086,578,13564,57616,526,139
Rentals and royalities448,41113,368,848460,48414,799,413
Other income4,6111,000,4224,893976,581

As at 19 March 2024