Field help:
Have you received compensation payments to avoid pension rights adjustments?
Select "yes" here if you received compensation payments from your divorced or permanently separated spouse in 2024 to avoid a pension rights adjustment.
These payments are taxable for you under certain conditions, especially if your ex-partner deducts the amounts as special expenses (sect. 10 para. 1a no. 3 of the Income Tax Act (EStG)).
Conditions for tax deduction by the payer and tax liability for you:
- Your consent to the tax deductibility is required (Form U).
- There must be a court settlement or a notarised contract in which the avoidance of the pension rights adjustment is expressly regulated.
- The payments are made to settle a claim for pension rights adjustment.
Example: Ms A and Mr B divorced in 2024. To avoid a pension rights adjustment, Mr B pays a one-off sum of 25.000 Euro to Ms A based on a notarised contract. Ms A agrees that Mr B deducts this amount as a special expense. Ms A must declare the payment in her tax return.
