Severance pay and deferment of unemployment benefits
I will receive a severance payment of 234,000 euros on January 31, 2017 (termination of my employment due to operational reasons, social plan). Additional details: married, tax class 3 and 2.5 children on the tax card. Annual income of 95,000 euros gross. My husband has an annual income of 70,000 euros gross, currently in tax class 5, and plans to switch to tax class 3 from February 2017 (when I am unemployed).
My questions:
1. What is the net severance payment in January 2017, if the fifth rule is applied and I will have no additional income in 2017 (including no unemployment benefits)?
2. If I apply for and receive unemployment benefits from February 2017 onwards, what would be the tax repayment in 2018 due to the high severance payment and the unemployment benefits as additional income? My unemployment benefits will be approximately 2530 euros.
3. If I postpone the payment of the unemployment benefits to 2018 (i.e. not in the year of the severance payment and my unemployment benefits are calculated based on tax class 3), could my unemployment benefits be reduced in 2018 because my husband is in tax class 3?
Thank you.
