Which pensions must be declared in the tax return?

Pensions are generally subject to income tax. There are different tax rules:

• Pensions taxed with the new taxable portion, more precisely: fully taxable after deduction of the personal pension allowance. This applies to all pensions from the statutory pension insurance, the "Rürup" pension, and pensions from professional pension schemes.
• Pensions taxed with the favourable yield portion. This applies, for example, to pensions from private pension insurance.
• Pensions taxed with the special yield portion according to § 55 EStDV. This applies to life annuities with a fixed term, e.g. occupational or disability pensions from private insurance.
• Pensions fully taxable as "other income". This mainly concerns the state-subsidised Riester pension and the non-compliant use of Riester contracts, as well as benefits from occupational pension schemes whose contributions remained tax-free, e.g. from pension funds, pension schemes, and direct insurance.
• Pensions fully taxable as "income from employment". This applies to civil service pensions, company pensions from a direct commitment or support fund, as well as corresponding survivor benefits. These pensions are not to be entered in "Anlage R", but in "Anlage N".
• Pensions that are fully tax-free, e.g. pension from statutory accident insurance. You do not need to declare these pensions in the tax return.

Pensions, e.g. company pensions, for which you have received a pay-as-you-earn tax certificate, please enter in Anlage N.