What is a pension?
According to the definition in sect. 229 of the Social Code Book V (SGB V), pension benefits are income comparable to pensions (pension payments), insofar as they are earned due to a reduction in earning capacity or for old-age or survivors' pensions.
Pension benefits include:
- Pensions from insurance and pension institutions established for members of certain professions (e.g., doctors, architects, lawyers),
- Pensions of the company pension scheme including the supplementary pension in the civil service and the supplementary pension of the miners,
- Remuneration from the pensions of deputies, parliamentary state secretaries and ministers,
- Pension payments from a public-law employment relationship or from an employment relationship with entitlement to pension payments in accordance with civil service regulations or principles.
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