Field help:
Taxable pension from ...
Select the option that applies to your situation:
Pension from a German statutory pension insurance
Select this option if you receive a pension from a German statutory pension insurance, such as:
- Old-age pensions from the Deutsche Rentenversicherung (DRV)
- Disability pensions
- Widows' and orphans' pensions (survivors' pensions)
These pensions are subject to German tax law. The taxable portion depends on the start date of the pension and the amount received.
Example: Mr Müller has been receiving an old-age pension from the DRV since 2024. He selects this option and takes all relevant information from the "Information on the notification to the tax authorities (insured person's pension)".
Pension from a foreign statutory pension insurance
Select this option if your pension comes from a foreign pension insurance, such as:
- Pension from a statutory pension fund of another country (e.g. USA, Canada, Australia, UK)
- Equivalent benefits from an EU member state or a third country
Such pensions must be taxed in Germany if you are subject to unlimited tax liability here. Double taxation agreements (DTAs) determine which country has the right to tax. The foreign country may have a taxation right. To avoid double taxation, foreign income is either exempted or the taxes paid abroad are credited according to § 34c EStG.
Relevant information on foreign pensions can be found in the documents from the pension provider – such as the approval notice or a pension statement.
Example: Mrs Schmidt receives a pension from the US Social Security and lives in Germany. According to the double taxation agreement (DTA), this pension is taxed in Germany, as the right to tax lies here.
