Field help:
Did you pay a pension rights adjustment to the divorced spouse?
Select Yes if you have made compensatory payments under pension rights adjustment to your former spouse.
Compensatory payments may be deductible as special expenses. Please enter the amount of payments actually made on the following pages.
Since 2015, not only "compensatory payments under pension rights adjustment" are deductible as special expenses, but also "payments to avoid pension rights adjustment" in accordance with § 23 VersAusglG.
The beneficiary must declare the income as other income. No distinction is now made between civil service, public law, private, subsidised or company pension schemes. Payments are uniformly deductible only as special expenses (§ 10 Abs. 1a Nr. 3 und 4 EStG).
Important: If you are claiming such special expenses for the first time, please enclose a copy of the contract / pension agreement.
