Field help:
Have you received payments from pension contracts (e.g. Riester), pension funds, pension schemes or direct insurance - from Germany or abroad?
Select "yes" if you received payments from a state-subsidised pension scheme or occupational pension in the year 2024 – regardless of whether the payments are from Germany or abroad.
This includes in particular:
- Riester pensions (certified pension schemes),
- Payments from pension funds,
- Payments from pension schemes,
- Payouts from a direct insurance,
- Annuities from occupational pensions, e.g.
- from supplementary pension funds such as the VBL (Federal and State Government Employees' Pension Fund) or
- a ZVK (e.g. for municipal employees).
For tax purposes, these payments are not considered statutory pensions but are part of subsidised pensions and are generally fully taxable (§ 22 No. 5 EStG or § 22 No. 1 EStG, depending on the type of contract).
