Field help:
(2023)
Amount
Specify the amount of financial settlements.
Financial settlements to avoid pension rights adjustment following a divorce or the dissolution of a civil partnership are deductible as special expenses. In return, the receiver is subject to taxation.
Unlike in the past, there is no longer any difference whether the compensation relates to civil servants' pensions, public, private, subsidised or company pension schemes. Payments are only deductible as special expenses.
The consent of the divorced spouse / civil partner is required. Please attach Form U.
