hTTi

Isn‘t the tax on some extraordinary income, like severance, divided into next 5 years in case Fünftelregelung is used? So you don‘t pay 100% of the income tax at once, but 20% each year? My smart plan in that case would be to formally leave Germany at the end of first year and pay only first 20%. 8-...

Sorry to jump in, but I’m interested what happens if you go with this fifth rule, and permanently leave Germany at the beginning of next year and you are not tax resident anymore in Germany?