Pension taxation - get general information

Here you can find out what you need to consider regarding pension taxation and when taxes are due on your pension.

Detailed description

The amount of tax on your pension depends on three factors:

  • the year in which you retired,
  • the amount of your total income and
  • the basic allowance (income that remains tax-free).

Since 2005, pensions from life annuity insurance (for example, statutory pension insurance, agricultural pension fund or professional pension scheme) have been taxed at an increasing rate each year. The taxable portion of the pension (taxable portion) increases gradually:

  • 2005: 50% of the pension (applies to existing pensions and new pensions from 2005)
  • Increase:
  • 2006-2020 + 2% annually
  • 2021-2022 + 1% annually
  • 2023-2058 + 0.5% annually
  • From 2058 = 100%

The tax-free part of the pension is calculated from the gross pension of the year following the start of the pension and is valid for life (always remains constant).



Whether you have to pay tax on your pension depends on the amount of your taxable income. These include:

  • Your pension income and
  • additional income, such as rental income or company pensions

The basic allowance determines the income level up to which no taxes have to be paid. It amounts to (individual assessment):

  • 2023: 10,908 €
  • 2024: 11,784 €
  • 2025: 12,096 €

For married couples or life partners filing jointly, this amount is doubled.


If you only receive pension income, only the taxable part of the pension is taken into account. You can also deduct business expenses and special expenses.


If you have other income in addition to your pension (for example, company pensions or rental income) or your partner receives income from a job, you will usually also have to pay taxes on the taxable part of your pension.

 

Information

Prerequisites

no

Documents required

  • The required documents depend on your personal circumstances.

Please note

You can obtain tax assistance from:

  • volunteer pension advisors,
  • Wage tax assistance associations and
  • Members of the tax consulting professions.

Note on einfachELSTER: The electronic tax return for pensioners and retirees – simplified tax return


einfachELSTER is available to you if you:

  • Receive domestic pension income or annuities
  • and, if applicable, capital income (which is below the savings allowance)
  • and possibly receive additional income from a mini-job.

You will also need:

  • a domestic registration address as well as
  • a domestic bank account

Deadlines

Please note the general deadlines for submitting your tax return.

Procedure

  • The pension insurance institutions transmit the pension payment notifications (RBM) to the Central Allowance Office for Retirement Savings (ZfA).
    • The RBM (Retirement Benefit Statement) includes the amounts paid by the pension provider. The ZfA (Central Allowance Office) collects the data and forwards it to the state tax authorities and the responsible agency. The pension payment statements are assigned to the correct person via their tax identification number.
  • You use the general forms for income tax returns for your pension tax return (see links).
    • You can also submit your pension tax return electronically, for example via ELSTER or einfachELSTER.
    • Since the 2019 tax assessment period, the tax office has automatically imported data that is available electronically, such as pension amounts and contributions to health and long-term care insurance.
    • If you receive only pension or retirement income, in many cases submitting the completed and signed cover sheet is sufficient.
  • You send your income tax return with all required documents to the responsible authority.
  • The responsible authority will review your documents. If necessary, they will request further documents from you.
  • The relevant authority will decide on your tax burden.
  • You will receive a notification.

Processing time

The processing time depends on the individual case.

Fees

no

Legal remedies

Objection

Legal basis

§ 22 Income Tax Act (EStG)


https://www.gesetze-im-internet.de/estg/__22.html

Forms and downloads

Links on hamburg.de

Links on the Internet

Find out your responsible facility

Angaben zur Zuständigkeit
Bitte geben Sie hier die Wohnanschrift mit Straße und Hausnummer an

Haven't found the right one yet?

To Hamburg Service startpage

Keywords: Retirement income

Last updated: 13.02.2026