(2024) Up to what amount can I deduct pension expenses?

Pension expenses (e.g. contributions to the statutory pension insurance, professional pension schemes, and Rürup pension insurance) are tax-deductible up to a maximum amount. Since 2023, these expenses are 100 per cent deductible as special expenses (Section 10 (3) sentence 6 EStG, amended by the "Annual Tax Act 2022").

Maximum amounts 2024:

• 27.566 Euro for single persons
• 55.132 Euro for married couples

Other pension expenses:

• If you receive tax-free subsidies for your health insurance or allowances for medical expenses, you can deduct other pension expenses up to 1.900 Euro.
• Without these subsidies, up to 2.800 Euro can be claimed.

Health and nursing care insurance:

The tax office always considers contributions to basic health insurance and nursing care insurance at their actual amount, even if they exceed the maximum amount of 1.900 Euro or 2.800 Euro. Other insurance contributions, such as contributions to unemployment insurance or liability insurance, can only be deducted if the maximum amount has not been exhausted by health and nursing care insurance contributions.

Tip:

If your contributions to health and nursing care insurance are below the maximum amount, you have leeway to claim further insurance contributions.