The severance payment can be taxed at a reduced rate in accordance with the so-called quintuple rule, provided that the inflow of the severance payment leads to an accumulation of income and thus, in principle, to an increased tax burden.
The severance payment can be taxed at a reduced rate in accordance with the so-called quintuple rule, provided that the inflow of the severance payment leads to an accumulation of income and thus, in principle, to an increased tax burden.