Field help: (2024) Designation of special wage components

Enter the name of the special wage components, such as compensation, severance pay, remuneration for multi-year work, stock options.

The entries must be made if the so-called fifth regulation according to section 34 of the Income Tax Act (EStG) applies to special tax-free wage components.

For more information on the special tax-free wage components, please refer to the Federal Ministry of Finance (BMF) letter dated 03.05.2018 ( IV B 2 - S 1300/08/10027, BStBl 2018 I S. 643) on the tax treatment of wages under the double taxation agreements.