Avgångsvederlag detaljer
Beräkningsresultat
Nettoavgångsvederlag
14741.38€
Bruttoavgångsvederlag€20,000
Nettoutbetalning€14,741
AvdragBelopp
Skatter (Femtedelsregeln)- €5,259
Sociala avgifter0 € (Avgiftsfri)
Skattebesparing€401
Viktig information
Avgångsvederlag i Tyskland är befriade från sociala avgifter men är fullt skattepliktiga.
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.