Fratrædelsesgodtgørelse detaljer
Beregningsresultat
Nettofratrædelsesgodtgørelse
14741.38€
Bruttogodtgørelse€20,000
Nettoudbetaling€14,741
FradragBeløb
Skatter (Femtedelsreglen)- €5,259
Sociale bidrag0 € (Afgiftsfri)
Skattebesparing€401
Viktig information
Fratrædelsesgodtgørelser i Tyskland er fritaget for sociale afgifter, men er fuldt skattepligtige.
What is the one-fifth rule for redundancy payments?
A redundancy payment in Germany is taxed beneficially as an "extraordinary income" (§ 34 EStG). The one-fifth rule protects you from high progressive tax brackets.
How is it calculated?
- Income tax is first calculated on your regular salary.
- One-fifth of the redundancy payment is added to calculate the tax difference.
- The tax difference is multiplied by 5 to determine the final tax amount.