No, the "over 5 years" is just a theoretical justification for the Fünftelregel, not how it is implemented. You earn all the 200k in one year. You pay all the

No, the "over 5 years" is just a theoretical justification for the Fünftelregel, not how it is implemented. You earn all the 200k in one year. You pay all the taxes in one year. I mean I kinda get that this is a first world problem. But isn't a marginal income tax rate of over 100% at least a little bit complain-worthy?