Field help: (2018) Did you receive any other special wage components?

If you have received other special wage components, select "Yes".

Special salary components include, for example, compensation, severance payments, compensation for several years of work, stock option programmes.

If the so-called fifth rule according to sect. 34 of the Income Tax Act (EStG) applies to special tax-free wage components, the entries must be made.

For details regarding the special tax-free wage components, please refer to the letter of the Federal Ministry of Finance (BMF) dated 12.11.2014 on the tax treatment of wages in accordance with the double taxation agreements.