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Crazy German Tax Law: Fünftelregelung (or how to pay 116% in income tax)

vormals Wednesday, February 04, 2026
Summary
The article discusses a peculiar German tax law, the 'Funftelregelung,' which allows certain expenses to be deducted from income tax if they exceed one-fifth of the annual income. This little-known provision has significant implications for German taxpayers and their financial planning.
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