Field help:
Description
Enter a unique name for the statutory pension to better distinguish between pensions.
This information is for your reference only and will not be forwarded to the tax office.
Examples of domestic statutory pensions:
- Old-age pension from the German Pension Insurance
- Reduced earning capacity pension
- Disability pension
- Pension for partial reduction in earning capacity
- Survivor's pension
- Widow's pension
- Orphan's pension
- Miners' pension
- Pension from the farmers' old-age security
- Early retirement pension
- Old-age pension for severely disabled persons
- Old-age pension for long-term insured persons
- Old-age pension for those insured for particularly long periods
- Old-age pension due to unemployment or after partial retirement
- Pension due to death
- Accident pension from statutory accident insurance
- Occupational disability pension
- Child-raising pension
Examples of foreign statutory pensions:
- Old-age pension from the Austrian Pension Insurance (PVA)
- Old-age/widow's/orphan's pension from Switzerland (AHV/IV)
- Old-age pension from France (CNAV, CARSAT)
- Old-age or survivor's pension from the UK (State Pension, possibly reported to HMRC)
- Social Security Retirement Benefit from the USA (partially taxable, credit under DTA required)
- Pension from Canada (CPP – Canada Pension Plan / OAS – Old Age Security)
- Pension from the Netherlands (AOW – Algemene Ouderdomswet)
- Pension from Italy (INPS)
- Pension from Poland (ZUS – Zakład Ubezpieczeń Społecznych)
- Pension from Spain (Seguridad Social – INSS)
- Pension from the Czech Republic (ČSSZ)
- Pension from Norway (NAV – Folketrygden)
- Pension from Sweden (Pensionsmyndigheten)
For foreign pensions, it must be checked whether a double taxation agreement exists. If the pension is tax-free in Germany, it must not be entered here. It should then be included in Form AUS, as it increases the tax rate for other income (progression clause).
