Détails de l'indemnité
Résultat du calcul
Indemnité nette
14741.38€
Indemnité brute€20,000
Versement net€14,741
DéductionsMontant
Impôts (Règle d'un cinquième)- €5,259
Sécurité sociale0 € (Exonéré)
Économie d'impôt€401
Avis important
Les indemnités de départ en Allemagne sont exonérées de cotisations de sécurité sociale, mais sont entièrement soumises à l'impôt sur le revenu.
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.