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Field help: (2019) Compensation payments to avoid pension rights adjustments

This text refers to the Steuer 2019. You can find the version for the Steuererklärung 2024 at:
(2024): Compensation payments to avoid pension rights adjustments

The financial settlements to avoid pension rights equalisation are to be entered here.

You receive financial settlements from your divorced spouse, provided that the latter can, with your consent, deduct the financial settlement as special expenses (consent on Form U) in order to avoid the pension rights equalisation.

Financial settlements paid on the basis of a contract or a court settlement in order to avoid pension rights equalisation are also be entered here. The contract must be notarised.