Auslegung des unbestimmten Rechtsbegriffs "gelegentlich" “ im Sinne von § 58 Nummer 11 der Abgabenordnung

This procedure is a written inquiry regarding the legal interpretation of the term 'occasionally' within the German Tax Code (Abgabenordnung). It seeks to clarify how tax authorities define this term to determine when certain income is subject to taxation. This affects taxpayers and tax consultants by clarifying the boundaries between regular business activity and occasional income, potentially impacting tax liabilities and reporting requirements.