H. Overtime

How is "normal" overtime taxed?

The basic pay for overtime must always be taxed according to the current tax scale. In 2025, supplements for the first 18 hours of overtime per month are tax-exempt up to no more than 50% of the basic pay, up to a monthly maximum total amount of €200. From 2026, this applies to only the first 10 hours of overtime per month, up to a monthly maximum total amount of €120.