Field help:
Description
Specify the reason for financial settlements.
Financial settlements to avoid pension rights adjustment following a divorce or the dissolution of a civil partnership are deductible as special expenses. In return, the receiver is subject to taxation.
Unlike in the past, there is no longer any distinction made whether the compensation concerns a civil servant pension, a public pension, a private pension, a subsidised pension or an occupational pension. Payments are only deductible as special expenses.
The consent of the divorced spouse / civil partner is required. Please attach Form U.
