¼«ËÙʱʱ²Ê

Hamburg.com IASON page

Pension taxation - get general information

Find out what you need to consider when it comes to pension taxation and when taxes become due on your pension.

  •  

Detailed description

The amount of tax on your pension depends on three factors:

  • the year in which you retired,
  • the amount of your total income and
  • the basic allowance (income that remains tax-free).

Since 2005, pensions from life annuity insurance (for example, statutory pension insurance, agricultural pension fund or professional pension scheme) have been taxed at an increasing rate each year. The taxable portion of the pension (taxable portion) increases gradually:

  • 2005: 50% of the pension (applies to existing pensions and new pensions from 2005)
  • Increase:
  • 2006-2020 + 2% annually
  • 2021-2022 + 1% annually
  • 2023-2058 + 0.5% annually
  • From 2058 = 100%

The tax-free part of the pension is calculated from the gross pension of the year following the start of the pension and is valid for life (always remains constant).

Whether you have to pay tax on your pension depends on the amount of your taxable income. These include:

  • Your pension income and
  • additional income, such as rental income or company pensions

The basic allowance determines the income level up to which no taxes have to be paid. It amounts to (individual assessment):

  • 2023: 10,908 €
  • 2024: 11,784 €
  • 2025: 12,096 €

For married couples or life partners filing jointly, this amount is doubled.
If you only receive pension income, only the taxable part of the pension is taken into account. You can also deduct business expenses and special expenses.
If you have other income in addition to your pension (for example, company pensions or rental income) or your partner receives income from a job, you will usually also have to pay taxes on the taxable part of your pension.

 

Information

Prerequisites

no

Documents required

The documents required depend on your personal circumstances.
From the 2019 assessment period, preparing a tax return will be much easier because the tax office will automatically import data that is available electronically (e.g. pension amounts and contributions to health and nursing care insurance).
If you only receive pension and/or retirement income, in many cases it is sufficient to submit the completed cover sheet.

Please note

You can get tax help from:

  • volunteer pension advisors,
  • tax assistance associations and
  • members of the tax advisory professions.

Reference to einfachELSTER: The electronic tax return for pensioners and retirees – simplified tax return
einfachELSTER is available to you if you:

  • Receiving domestic pension income or pensions
  • and, if applicable, capital income (which is below the savings allowance)
  • and possibly receive additional income from a mini-job.

You also need:

  • a domestic registered address and
  • a domestic bank account.

Deadlines

The general deadlines for submitting tax returns apply

Procedure

The pension insurance providers send the pension receipt notifications (RBM) to the Central Allowance Office for Retirement Assets (ZfA). The RBM contains the amounts paid by the pension provider. The ZfA collects the data and forwards it to the state tax authorities and the responsible authority. The pension receipt notifications can be assigned to the correct person using the tax identification number.
For your pension tax return, use the general income tax return forms (see links).
You can also submit your pension tax return electronically, for example via ELSTER or einfachELSTER.

Since the 2019 assessment period, the tax office has automatically accepted data that is available electronically, such as pension amounts and contributions to health and long-term care insurance.
If you only receive pension and/or retirement income, in many cases it is sufficient to submit the completed and signed cover sheet.

  • Send your income tax return with all required documents to the responsible authority.
  • The responsible authority will check your documents and, if necessary, request additional documents from you.
  • The responsible authority decides on your tax burden.
  • You will receive a notification.

Processing time

The processing time of the income tax return depends on the individual case.

Fees

No

Legal remedies

Legal remedy against the income tax assessment possible within one month after notification

Legal basis

§ 22 Income Tax Act (EStG)



Forms and downloads

Links on ¼«ËÙʱʱ²Ê

Links on the Internet

Find out your responsible facility

Angaben zur Zuständigkeit
Bitte geben Sie hier die Wohnanschrift mit Straße und Hausnummer an

Haven't found the right one yet?

To Hamburg Service startpage

Keywords: Retirement income

Last updated: 27.04.2025