What are contributions to occupational pension schemes?

Members of the liberal professions – e.g. doctors, lawyers, notaries, tax consultants or architects – are required to pay contributions to an occupational pension scheme. This is a statutory pension scheme and offers benefits comparable to the statutory pension insurance.

In 2025, pension contributions of up to
- 29.344 Euro for single persons and
- 58.688 Euro for married couples
can be claimed as 100% tax-deductible special expenses. These contributions fully reduce taxable income.

Unlike private pension schemes (e.g. Riester pension), occupational pensions are mandatory and directly linked to professional activity.