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The BFH had decided in a case relating to Liberia, which, however, can be applied to all other countries with the exception of Switzerland. It was about a severance payment that was paid on the occasion of the termination of an employment relationship. The BFH ruled that the state in which the recipient was resident at the time of payment has the right to tax these severance payments, unless they are pension payments. The BFH came to this conclusion because this remuneration does not represent additional remuneration for the previous activity and is not paid for a specific activity wherever carried out. The severance payment is usually paid as social compensation for the loss of a job and is therefore not related to income from work.