SteuerGo FAQs

When are pensioners required to submit a tax return?

Pensioners are required to submit a tax return if their total income exceeds the annual basic allowance. In 2025, the basic allowance is:

• 12.096 Euro for single persons
• 24.192 Euro for married couples

Taxable income:

• State pension (Anlage R)
• Private pensions
• Rental income (Anlage V)
• Capital income (Anlage KAP)
• Other income

Taxable portion of the pension:

Not the entire pension is taxable. The taxable portion depends on the year the pension started:

• For new pensioners in 2025: 83.5% of the pension is taxable.
• For pensioners who retired before 2005: 50% of the pension is taxable.

A personal pension allowance is set in the second year of retirement and remains unchanged for life. Pension increases from the third year of retirement are fully taxable.

Example:

Mr Mustermann has been receiving a state pension since 2005 and receives an annual gross pension of 30.000 Euro. Since a taxable portion of 50 percent applies for the pension start in 2005, 15.000 Euro of his pension is taxable. This amount represents his relevant income from the state pension.

Whether he needs to submit an income tax return depends on whether his taxable income, after deducting special expenses and allowances, exceeds the basic allowance. If it is below, no income tax is due and there is generally no obligation to submit a return.