The allocation of taxation rights for severance payments in cross border employment situations has been adjusted as of 5 February 2022.
Previously, the allocation was based on the last twelve months of the employment. Now you look at where the employee has worked during his entire employment. If due to time lapse the course of the employment can no longer be traced, you fall back on the last 12 months of the employment.
Under conditions, this approach can also be applied for severance payments paid out prior to 5 February 2022, but for which the assessments have not yet been irrevocably imposed.