What pensions are to be stated in the tax return?

The taxation of pensions is divided into three groups:

• Life annuities from statutory pension insurance, the agricultural old-age pension fund and occupational pension schemes. This also includes pensions from own certified basic pension contracts (Rürup pension),
• Life annuities from private pension insurance contracts and Benefits from old-age provision contracts (so-called Riester pension) and
• Benefits from company pension schemes, including life annuities from the pay-as-you-go part of supplementary pension funds, such as VBL or a ZVK.

Pensions, e. g. company pensions, for which you have received a wage tax certificate, please enter N in Form N.