Field help:
Did you pay a pension rights adjustment to the divorced spouse?
Select Yes here if you have made compensation payments to the divorced spouse as part of pension rights adjustment.
Compensation payments may be deducted as special expenses. Please enter the amount of the payments actually made on the following pages.
Since 2015, not only "compensation payments as part of a pension rights adjustment" are deductible as special expenses, but also "payments to avoid pension rights adjustment" pursuant to sect. 23 VersAusglG.
The person entitled to receive compensation must tax the income as other income. Now there is no longer any difference as to whether the compensation relates to a civil service pension, a public pension, a private pension, a subsidised pension or a company pension. Payments are only tax deductible as special expenses (sect. 10, para. 1a, No. 3 and 4 of the Income Tax Act (EStG)).
Important: If you are claiming special expenses for the first time, please attach a copy of the contract / pension agreement.
