Hypertext: Object Class - Class to which a document belongs.
Document Name
OHAA205
In this step, you check the percentage rate for fixed taxes according to § 67 of the Income Tax Law [EStG].
Other payments according to §67 (1, 2), such as 13th or 14th monthly pay, must be taxed progressively in the period between 2013 and 2016, as stipulated by the Stability Act 2012.
For other payments that do not fall under §67 (1, 2), such as severance pay, the percentage rate is defined in constant LSK0A.
Activities
Check the value of constant LSK0A (for example, 2013: 6%)
Check the percentages for the progressive taxation