勞動訴訟之和解金是否得列為退職所得而享定額免稅？──以法院實務案例為例【月旦時論】

Can Settlement Payments in Labor Litigation be Classified as Severance/Retirement Pay and Enjoy Fixed Tax Exemption? – Taking Court Cases for Example

本文藉由實務案例，從中理解對於勞動訴訟之和解金給付，究應如何認定其性質，而依法院實務見解，實須探究實際上雙方給付之真意，如雙方在和解筆錄等無特別約定，通常會認作「其他所得」而課稅，列入個人綜所稅課稅範圍。