Field help:
(2018)
Designation of special wage components
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 12.11.2014 on the tax treatment of wages under the double taxation agreements.
