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Der ermäßigte Steuersatz kann dabei auf außerordentliche Einkünfte i.S.d. § 34 Abs. 2 Nr. 1 EStG angewendet werden, die den Betrag von insgesamt 5 Millionen Euro nicht übersteigen. Der。

1 1 Sind in dem zu versteuernden Einkommen außerordentliche Einkünfte enthalten, so ist die auf alle im Veranlagungszeitraum bezogenen außerordentlichen Einkünfte entfallende。

(1) 1 Sind in dem zu versteuernden Einkommen außerordentliche Einkünfte enthalten, so ist die a§34 abs 1 estguf alle im Veranlagungszeitraum bezogenen außerordentlichen Einkünfte entfallende。

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