If you have received other special wage components, please select "yes". Special wage components include, for example:
indemnities,
severance payments,
payments for several years of work or
stock option programmes.
Corresponding entries must be made for tax-free wage components that fall under the one-fifth rule in accordance with sect. 34 of the Income Tax Act (EStG).
Further information on tax treatment can be found in the letter from the Federal Ministry of Finance dated 03.05.2018 (IV B 2 - S 1300/08/10027, BStBl 2018 I p. 643) on the tax treatment of wages in accordance with double taxation agreements.
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