Select the type of taxable benefit you want to declare:

1. Domestic pension plan

Specify here the annual benefits from German pension contracts. These include:

• Subsidised pension contracts (e.g. Riester contracts)
• Company pension contracts, such as company pensions, pension benefits or pension payments under the German pension scheme

2. Foreign pension plan

Enter benefits here from a company pension plan concluded by a foreign employer.

Note: This income may be taxable in Germany. However, the tax liability depends on the respective double taxation agreement (DTA) between Germany and the employer's country.

3. Closure of a housing subsidy account

Select this option if you have closed a home subsidy account and the amount of the closure is to be taxed. In this case, you will receive a certificate from the Central Allowance Office for Retirement Assets (ZfA). Taxation is required in the following cases:

• Single taxation: If you wish to pay tax on the entire balance of the housing subsidy account at once.
• Termination of personal use: If the subsidised property is no longer used by the owner and the home subsidy account must therefore be closed.

Enter here the start date of your pension, unless you receive the pension as a legal successor as part of an agreed pension guarantee period.

Then enter the start of the pension to the testator.

Enter here the amount of income-related expenses you incurred in connection with the pension income.

This includes, among other things:

• Consulting costs
• Lawyer's fees
• Social court costs

If your actual income-related expenses are higher than 102 Euro, you can provide corresponding proof and claim these expenses. If the amount is lower, the flat-rate allowance will be applied.

The standard allowance for income-related expenses of 102 Euro is an annual amount and applies to all income from pensions together – regardless of whether you receive one or more pensions. This standard allowance is automatically taken into account. It is not necessary to enter it manually.

Specify here payments received from a pension plan, a pension fund, an occupational pension fund or direct insurance policy according to no. 1 of the benefits statement.

This refers to payments from a certified pension plan or company pension plan which must be taxed in full.

Enter the benefits from a pension fund in accordance with no. 2 of the benefit statement (Leistungsmitteilung).

Number 2 of the benefit statement covers pension payments from a pension fund that are based on a pension obligation or entitlement. These pensions are considered to be pension benefits and benefit from a pension allowance and a supplement when calculating the tax. The reported benefits are fully taxable after deduction of the pension allowance and the supplement.

Pension allowance and supplement

The pension allowance is a fixed amount that is deducted from the taxable pension, so that only the remaining amount needs to be taxed. The allowance and supplement depend on the start of the pension and decrease gradually over the years.

Enter here the assessment basis for the pension allowance.

The "assessment amount for the pension allowance" is the amount on the basis of which the pension allowance and the supplement to the pension allowance are calculated. This amount serves to reduce the tax burden on benefits from company pension schemes.

The pension allowance is granted up to a fixed maximum amount and taking into account a supplement. This allowance and the supplement will be reduced each year until 2040. The year in which the pension begins is decisive for the calculation. In 2023, the maximum allowance is 1.050 Euro, plus a supplement of 315 Euro.

Where can I find the amount?
You can find the assessment basis in the benefit statement from your pension provider, for example, from your former employer, the pension fund, direct insurance or pension fund. This statement is often referred to as a "notification of company pension".

If you do not have this statement, please contact your former employer, the pension fund or the company pension insurer directly.

Enter the start date of the pension.

Enter here the end of the pension payment.

Enter here benefits from a company pension plan, in accordance with no. 4 of the benefits statement.

These benefits usually come from a pension fund, an occupational pension fund (including a pension equalisation fund) or a direct insurance policy, provided that they are based on non-subsidised capital. They are taxed at the income rate.

Be sure to also include the start date of the service, as this is required for the correct taxation.

Specify here the start of the payments as stated in no. 4 of the benefits statement.

The date on which you first received the payments is needed to calculate the percentage subject to tax (Besteuerungsanteil).

Enter here the income stated by your provider according to no. 5 or no. 9a of the benefits statement.

This includes payments from a life annuity or from a pension contract or from a company pension or payments because of improper use.

You should also enter pensions from a supplementary pension (e.g. VBL) if the pension is a lifelong pension (e.g. a widow's pension).

The life annuity is taxable on the income share. Therefore, always enter the start of the annuity to determine the income share.

Enter the date of birth of the person to whose life the pension is linked.

If the pension depends on several persons and ends with the death of the person who dies first, please state the date of birth of the older person.

If the pension depends on more than one person and ends with the death of the last dying person, please state the date of birth of the younger person.

Please enter the income that your provider has certified in accordance with no. 6 or no. 9b of the benefits statement.

Take into account shortened life annuities from a pension plan, a pension fund, a pension scheme or an occupational pension fund. This includes income such as occupational disability, reduced earning capacity or non-life-long surviving dependents' pensions that are based on non-subsidised capital (no. 6), as well as benefits if the pension plan assets were used in a tax-damaging way (no. 9b).

The shortened life annuity is subject to taxation with the income share.

Enter here the income stated by your provider in accordance with No. 7, 8 or 10 of the benefits statement.

Payments from life insurance policies (no. 6), from pension plans (no. 7) and because of improper use (no. 9) are fully taxable.

Here you can also enter the release amount if you cease using your own assets or intend to reinvest before the start of the disbursement phase according to the decision of the "Central Allowance Office for Retirement Assets" ("Zentrales Zulagenstelle für Altersvermögen").

Enter here the income stated by your provider in accordance with no. 9c and 9d of the benefits statement.

Specify here the additional payments made for several previous years here, as certified in no. 11 of the benefits statement.

If your benefits statement contains multiple lines with subsequent payments for several years, specify the amounts on a separate sheet of paper and indicate the line in Form R in which the relevant additional payment amount is included.

On the basis of your entries, the tax office will examine whether a reduction in taxation is possible for these additional payments. Do not enter payments here that only apply to one calendar year. Also, do not enter partial or one-time capital payments.

Indicate the dissolution amount when choosing the one-time taxation according to the notice of the "Central Allowance Office for Retirement Assets".

Note: Benefits due to improper use are taxable at 70%.

Specify the release amount in case of ceasing the self-use or reinvestment intention after the start of the payout phase according to the notice of the "Central Allowance Office for Retirement Assets" (Zentralen Zulagenstelle für Altersvermögen).

Note: Benefits are taxable at 1.5 times their value in the first 10 years after the start of the payout phase. In the case of ceasing the self-use from the 10th year onwards, the benefits are 100% taxable.

Enter the beginning of the payment period.

Indicate here the date on which the owner-occupied use was discontinued. The date must be in the assessment year 2024.

Please enter the start of the pension payment.

Please enter the end of the pension payment.

If you have previously received payments from a company pension plan, select "Yes".

This may result in more favourable taxation of your pension.

If you have previously received payments from an occupational pension fund, specify the beginning of the payments from this previous pension.

This may result in more favourable taxation of your pension.

If you have previously received payments from an occupational pension fund, specify the end of the payments from this previous pension.

This may result in more favourable taxation of your pension.

Enter here the benefits for the severance payment of a negligible value pension according to no. 3 of the benefits statement.

With some pension contracts (Riester contracts), the monthly pension entitlement is very low. In such cases, the provider has the right to settle the pension claim with a one-time payment at the beginning of the payout phase.

Enter here the pension adjustment amount that is included in the benefits from a company pension plan according to no. 4 of the benefits statement.

The tax-free portion of the pension is generally determined in the year that follows the year in which the pension begins. For example, if the pension commenced on May 1, 2010, the tax-free portion of the pension for 2011 is decisive.

As the pension adjustment amount, you should enter the difference between the annual pension in the determination year and the current annual pension for 2024. The pension adjustment amount is also shown by your pension provider in the annual tax statement.

Select here the country from which you have received the payment.

Make entries here for life pensions from foreign company pension plans (pension fund (Pensionsfonds, Pensionskasse) or direct insurance).

Select "yes" here if you have received a shortened life annuity from a foreign company pension plan (pension fund (Pensionsfonds, Pensionskasse) or direct insurance).

If you have received one-off payments (e.g. capital payments and severance payments) from a foreign company pension plan (pension fund (Pensionsfonds, Pensionskasse) or direct insurance), please select "yes" here.

Select "yes" if the contributions originally made to the foreign company pension plan were subsidised in Germany.

Please enter the start of the pension payment.

Enter here the date of birth of the person to whose life the pension is linked.

If the pension depends on more than one person and ends with the death of the first person who dies, please indicate the date of birth of the older person.

If the pension depends on more than one person and ends, on the other hand, with the death of the last person who dies, please indicate the date of birth of the younger person.

Enter here the payments received from the foreign pension contract, pension fund or direct insurance.

These are payments from a company pension plan that must be fully taxed.

Enter here the payments received from the foreign pension contract, pension fund or direct insurance.

These are payments from a company pension plan that must be fully taxed.

Enter here the sum of payments received from a certified pension contract.

Please enter the end of the pension payment.

Enter here the one-off payments received from a foreign company pension plan, provided that they are based on contributions that are not subsidised in Germany.

Select the number of your benefit statements to determine the source of your income. This number indicates whether your income comes from a occupational pension fund, a pension plan or a company pension plan. You will find the relevant number and the corresponding amount in your provider's benefit statement.

Overview of numbers

• No. 1: Benefits from occupational pension fund (Pensionskasse) or direct insurance.
• No. 2: Benefits from a pension fund (Pensionsfond).
• No. 3: Small amount pension, usually as a one-off payment.
• No. 4: Company pension plan, for example, company pensions.
• No. 5 or No. 9a: Life annuity from a pension plan, often Riester pension.
• No. 6 or No. 9b: Reduced life annuity from a pension plan with a limited duration.
• No. 7, 8 and No. 10: Other benefits that do not fall into the above categories.
• No. 9c and No. 9d: Benefits due to improper use (e.g. premature or inappropriate use of subsidised pension provision).

If the benefits received include additional tax payments (Nachzahlungen) for several previous years, enter them here.

On the basis of this entry, the tax office will check whether reduced taxation can be considered for these additional payments. Additional payments that only concern one calendar year are not to be entered here. Partial or one-time (Teil/ Einmalkapitalauszahlungen) capital payments are also not to be entered here.

If the payments received also include additional payments (Nachzahlungen) for previous years, select "yes" here.

On the basis of this entry, the tax office will check whether these additional payments are eligible for reduced taxation under the so-called one-fifth rule.

Important: Additional payments for the current calendar year 2024 must not be entered here.

Enter here income-related expenses attributable to additional payments for several previous years.

These include, for example:

• Consulting costs
• Lawyer's fees
• Social court costs