Paid by an employer because of an instituted by him or judicially pronounced resolution of employment severance pay to an employee, so this is tax-free up to a maximum amount, if the money is paid as a single amount.
compensation for damages (eg because of the premature removal of a service apartment) are taxable. Severance payments as part of a professional accident or to replace an occupational pension (direct insurance), however, are tax-free.

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