(2023) What are contributions to agricultural pension funds?

These are contributions paid by a farmer for themselves, their spouse, and possibly for family members working on the farm, to build up their own funded pension scheme. Employees can enter contributions to agricultural pension funds and contributions to a voluntary state pension insurance. Contribution subsidies must be deducted.

In 2023, pension contributions are fully deductible up to 26.528 Euro for single persons and 53.056 Euro for married couples. These contributions have a 100% tax-reducing effect, contrary to initial plans.