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Feldhilfe: (2023) Was the life insurance concluded after 31.12.2004?

Dieser Text bezieht sich auf die Steuererklärung 2023. Die Version die für die Steuererklärung 2025 finden Sie unter:
(2025): Was the life insurance concluded after 31.12.2004?

Life insurance policies that

  • were concluded after 31.12.2004 and
  • which were paid out after twelve years after conclusion of the contract,

are half tax-free.

The reduction for the half tax exemption is made by the tax office if the taxpayer is at least 60 years old.