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Pension taxation, general information

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Detailed description

How are retirement pensions taxed?
Annuity insurance policies in which the acquired entitlements cannot be lent against, cannot be inherited, cannot be sold, cannot be transferred and cannot be capitalized (statutory annuity insurance, professional provision and comparable private annuity insurance) have been subject to income tax since 2005 with the so-called taxation portion (taxable portion of the pension).
For the year 2005, the tax portion is 50% of the gross pension. This applies to all existing pensions (pensions started before 2005) and to pensions paid for the first time this year.
The taxable portion of the pension will be increased in 2% increments to 80% by 2020 for each new pension, and then in 1% increments to 100% by 2040.
The tax-free part of the pension is determined using the relevant percentage of the gross pension of the year following the start of the pension and applies to the entire term of the pension.

From how much pension do taxes have to be paid?
Whether pensioners have to file a tax return and pay taxes depends on the amount of their taxable income. This includes not only pension income, but also other income, for example rental income or a company pension.
An income tax return is required if a pensioner's income exceeds the basic income tax allowance. The basic allowance for individual assessments is:

  • 2018: 9,000 euros
  • 2019: 9,168 euros
  • 2020: 9,408 euros
  • 2021: 9,744 euros
  • 2022: 10,347 euros
  • 2023: 10,908 euros

These amounts are doubled for married couples/partners who are assessed together.

pensioners with no other income
Pensions are partially tax-free. The taxable portion of a pension depends on the year in which the pension begins. For those who retire in 2005 and earlier, it is 50 percent.
Income-related expenses and special expenses can still be deducted from the taxable part of the pension.

pensioners with other incomes
If, in addition to the old-age pension from the statutory pension insurance, other taxable income is drawn (e.g. company or company pensions) or if the spouse/life partner who is assessed together with the pensioner works as an employee and earns income from dependent work, income tax will often also have to be assessed for the taxable part of the pension.

 

Information

Documents required

No

Please note

You can obtain tax assistance from:

  • voluntary pension advisors,
  • Income tax aid associations and
  • Members of the tax advisory professions .
The information and collection points of the Hamburg tax offices are available for issuing tax return forms and clarifying individual questions.

There is currently a simplified country form for pensioners that is only valid as a tax return in:
Brandenburg, Bremen, Mecklenburg-Western Pomerania and Saxony.
The Hamburg tax offices refuse to accept the country form as a tax return. Therefore, please use the general forms for the income tax return (see links) or submit the tax return electronically, e.g. via ELSTER.

From the tax assessment period 2019 onwards, the preparation of a tax return is much easier because the tax office automatically takes over data that is available electronically (e.g. pension amounts and contributions to health and long-term care insurance).
If you only receive pension and / or pension income, it is sufficient in many cases to submit the completed and signed cover sheet.

Fees

No

Forms and downloads

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Links on the Internet

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Keywords: Retirement Income Act Pension receipt notification procedure - Pension taxation RBM

Last updated: 18.01.2025