Which contributions to the statutory pension insurance can I specify?
Contributions to statutory pension insurance, referred to since 1 October 2005 as Deutsche Rentenversicherung Bund and Deutsche Rentenversicherung Knappschaft-Bahn-See, are deductible as pension expenses under special expenses.
You can also deduct the following as contributions to statutory pension insurance:
- Mandatory contributions you make as a self-employed person to a statutory pension insurance, e.g. as a craftsman, teacher, educator, carer, midwife, or if you work in a domestic trade.
- If you are voluntarily subject to insurance upon your own application.
- If you pay contributions to the Künstlersozialkasse as an artist, journalist, or author, you can declare your own share of the contributions, but not the subsidies from the Künstlersozialkasse.
- As a self-employed person, you can also make voluntary contributions to maintain disability insurance. You can declare these contributions.
- If you voluntarily supplement your training period with contributions to the statutory pension insurance, you can declare these contributions.
- If you compensate for a pension reduction that you would incur if you took your pension early, you can declare the contributions.
- Contributions to a statutory pension insurance abroad are also deductible here.
