Are social security contributions charged on German severance packages?

No, genuine severance indemnities paid for loss of employment are completely exempt from statutory social security contributions (pension, health, care, unemployment).

How is the tax relief claimed?

The tax relief is claimed on your annual personal income tax return filed with the local tax authority (Finanzamt).

ドイツ2026年最新版金融・投資

Germany Severance Tax Calculator 2026 (Fünftelregelung § 34 EStG)

Calculate severance settlement net payouts and tax relief in Germany using the statutory 'one-fifth rule' (Fünftelregelung) under Sections 24 and 34 of the German Income Tax Act (EStG) in EUR (€).

給与・月給計算所得税・累進課税給与計算・控除

計算結果

Net Severance With Fuenftel Eur

€17,671.92

入力パラメータ

Regular Gross Annual Income

€

クイック選択:

Gross Severance Package Amount

€

クイック選択:

Net Severance With Fuenftel Eur

€17,671.92

Tax On Severance With Relief Eur

€12,328.08

Tax Savings Eur

€0

Effective Tax Rate On Severance Percent

41.1 %

This tool calculates tax relief on extraordinary termination severance payments under § 34 EStG.

本計算機は、一般的な財務試算、計画および参考を目的とした数学的モデルです。算出結果はお客様の入力値および標準計算式に基づくものであり、拘束力のある金融・税務・投資の助言を構成するものではありません。財務上の決定を行う前に、必ず専門家にご相談ください。

Official Statute: Einkommensteuergesetz (EStG § 34 Abs. 1 & § 24 Nr. 1 - Tarifermäßigung Fünftelregelung für Abfindungen)Last Verified: 2026-08-31

計算方法と根拠

Fünftelregelung Method: 1) Calculate tax on regular income (Tax A). 2) Calculate tax on regular income + 1/5th severance (Tax B). 3) Total tax on severance = (Tax B - Tax A) * 5. Net Severance = Gross Severance - Severance Tax.

よくある質問 (FAQ)

The Fünftelregelung mitigates progressive tax bracket spikes. The severance amount is taxed as if only one-fifth of the lump sum were added to the taxable base, multiplied by five.