(2023) Which pension contributions can I enter as pension expenses?

Pension expenses include contributions to the state pension insurance, the Rürup pension, the agricultural pension fund, and the occupational pension scheme. Employees can enter contributions to agricultural pension funds and contributions to a voluntary state pension insurance.

Since the employer's contribution to the state pension insurance is also included, the special expenses are much lower. Pension expenses can be claimed up to a certain maximum amount. Since 2015, the maximum amount has been linked to the maximum contribution in the miners' pension insurance, rounded up to a full euro amount.

In 2023, pension contributions are fully deductible up to 26.528 Euro for singles and 53.056 Euro for married couples. These contributions have a 100% tax-reducing effect, contrary to initial plans.

Other insurance expenses are deductible up to 1.900 Euro in total if the taxpayer receives tax-free subsidies for their health insurance or allowances for medical expenses. If they do not receive these tax-free subsidies, they can claim other insurance expenses up to 2.800 Euro.