Which pensions do not need to be declared in the tax return?

Pensions are generally subject to income tax.

However, some types of pensions are completely tax-free and do not need to be declared. These include, for example:

• Pensions from statutory accident insurance (e.g. occupational injury pensions),
• War and disability pensions,
• Monetary pensions paid directly as compensation for suffering under Nazi or GDR injustice.

Compensation pensions for increased needs, loss of maintenance and services, as well as pain and suffering pensions, are not considered income.