I forbindelse med betaling af fratrædelsesgodtgørelser vil der typisk gælde et skattemæssigt bundfradrag på kr. 8.000 (både i forhold til A-skat og AM-bidrag, da AM-bidrag som anført ovenfor i punkt 13.2.1 er en skat). Dette følger af ligningslovens § 7 U, der i stk. 1 og 2 angiver følgende: ”§ 7 U: Gaver, godtgørelser og […]
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