Sum of positive income
In German tax law, the sum of positive income is the sum of income from the seven types of income , excluding negative income. The law of the social insurance (determination of the health insurance contribution of voluntarily insured persons) is linked to this term.
The sum of positive income is not to be confused with the positive sum of income. The positive sum of income means "sum of income if positive". Mathematically, it corresponds to the maximum of the sum of income and zero.
example
| income | ||
| Income from self-employment | +100,000 - | +100,000 - |
| Income from capital | +60,000 - | +60,000 - |
| Rental and leasing income | -150,000 - | |
| = Total income | +10,000 - | |
| = Total positive income | +160,000 - |
