(2023) What are contributions to occupational pension schemes?

Contributions to occupational pension schemes can be made by members of the liberal professions. This includes, for example, doctors, lawyers and notaries, tax advisors or architects. However, only contributions to such occupational pension schemes whose benefits are comparable to those of the statutory pension insurance provider are accepted. Employees can enter contributions to agricultural pension funds and contributions to a voluntary statutory pension insurance.

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