> Income, which does not I believe you actually need to remove the comma there, so it becomes > Income which does not English and German have different rules

> Income, which does not I believe you actually need to remove the comma there, so it becomes > Income which does not English and German have different rules for commas surrounding relative clauses. In English, including the comma changes the meaning of the sentence, and I'm pretty sure the meaning implied by the version of the sentence without this comma is the correct one (equivalent to the intended meaning in German). You'd also need to remove the comma at the end of the clause (before "are"). In any case: what you're describing seems to be analogous to what the US already does with regards to tax treatment of benefits.