Vergütungen für mehrjährige Tätigkeit

Erhalten Sie eine Vergütung für mehrere Jahre zusammengeballt in einem Jahr ausgezahlt, frisst die Steuerprogression einen ganz beträchtlichen Teil davon auf. Erfreulicherweise gibt es aber in diesem Fall die Steuervergünstigung nach der Fünftelregelung.

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1. Was sind Vergütungen für mehrjährige Tätigkeit?

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Das sind Vergütungen für mehrjährige Tätigkeit

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Ausgleichszahlung für mehrjährige geleistete Mehrabeit

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2. Vergütung für mehrjährige Tätigkeit bei Gewinneinkünften

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3. Wie werden Vergütungen für mehrjährige Tätigkeit besteuert?

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4. Besteuerung bei Kapitalabfindung beschäftigt wieder den BFH

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