Field help: 10. Wages for multiple calendar years, compensation, e.g. severance payments

Enter the amount from line 10 of your employment tax statement:

"Wages for several calendar years, compensation, e.g. severance payments (included in 3, excluding 9)"

What is included?

• Compensation, particularly severance payments at the end of employment
• Wages for several years, e.g. jubilee bonuses, subsequent bonuses or late salary payments

Tax treatment

These extraordinary income can be tax-favoured under certain conditions according to the one-fifth rule (§ 34 EStG). The condition is that the payment is bundled in one calendar year and the income is therefore significantly higher than in previous years.