(2022) Which pensions are taxable?

Most pensions are subject to tax. This includes old-age pensions and disability pensions, (large and small) widow's or widower's pensions, orphan's pensions, company pensions (from direct insurance), and pensions from life insurance policies. Different tax rules apply depending on the type of pension.

You do not need to pay tax on a pension received from statutory accident insurance (occupational accident insurance), a war pension, a severe disability pension, a reparation pension, a compensation pension for loss of maintenance under § 844 (2) BGB, a thalidomide pension, a pension for victims of SED injustice, a compensation pension for HIV-infected or AIDS-affected individuals, or a lifelong lottery pension.