Field help:
(2019)
Cost of marginal employment in private households - so-called mini-jobs -
Tick this box if you have made financial settlements to avoid a pension rights adjustment.
Financial settlements to avoid a pension rights adjustment following a divorce or the dissolution of a civil partnership are deductible as special expenses from 2015. In return, the recipient is taxed.
Now there is no longer any difference as to whether the compensation relates to a civil service pension, a public pension, a private pension, a subsidised pension or a company pension. Payments are only tax deductible as special expenses
