The pension payment notification procedure enables the correct tax registration of the pension payments.
The pension insurance institutions transmit the pension receipt notifications (RBM) to the Central Allowance Office for Retirement Assets (ZfA). The RBM include the amounts paid by the pension provider. The ZfA collects the data and forwards it to the state tax authorities and the responsible tax offices. The pension receipt notifications can be assigned to the correct pension recipient via the tax identification number.
The pension receipt notification procedure has been in effect since the 2005 calendar year.
