Field help:
Subsequent payments for several years
Enter the total amount of pension arrears relating to several previous years here.
Based on this entry, the tax office will check whether a reduced tax rate under the so-called fifth rule (§ 34 EStG) applies to these arrears.
Where can I find the arrears amount?
All tax-relevant amounts for pensions from Germany can be found in the "Information on the notification to the tax authorities" from the German Pension Insurance (DRV).
For foreign pensions, calculate the pension adjustment amount yourself as the difference between the gross pension in the year after the start of the pension and the gross pension in the year 2024.
Example: Mr Meier has been receiving a statutory old-age pension since 2020. Due to a lengthy review process, he received an arrears payment in 2024 for the years 2021 to 2023 – in addition to the regular pension for 2024.
