(2024) How can I claim contributions to a Rürup pension in my tax return?

Contributions to the Rürup pension (basic pension) can be claimed as special expenses in the tax return. These contributions count as retirement provision expenses and are subject to certain maximum amounts.

Maximum limits:

• For single persons: Up to 27.566 Euro in 2023.
• For married couples: Up to 55.132 Euro in 2023.

Tax consideration:

Since 2023, 100% of the contributions up to the maximum limit can be deducted for tax purposes. This regulation was originally planned for 2025 but was brought forward.

Entry in the tax return:

Enter the contributions to the Rürup pension in the "Vorsorgeaufwendungen" section of the income tax return. There is an area for "Altersvorsorgebeiträge".

Taxation of the pension:

The pension you receive later will be taxed gradually. For pensioners from 2024, the taxable portion is 83% and increases annually by 0.5 percentage points until full taxation is reached in 2058.