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Is it possible to treat parallel to the scholarship generated income as business income?

The treatment of parallel to the scholarship in the pre-start-up phase generated income as anticipated operating revenues and therefore as business income or income from self-employment can only be considered if the revenues are caused by future operations. Is a start-up related initiative not given, then the allocation to income of another kind must be examined.
The allocation of revenues from the EXIST business start-up grant to “Other Income” also remains after the company foundation. Thus, these revenues should not be considered in revenue surplus determination or in income statements (P&L) of the company even after founding.

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