Which pension contributions can I enter as pension expenses?

Pension expenses refer to contributions to the state pension insurance, Rürup pension, agricultural pension fund, and occupational pension schemes. Employees can also claim voluntary contributions to the state pension insurance and the agricultural pension fund.

Employer's contribution to pension insurance:

As the employer's contribution to the state pension insurance is also taken into account, the deductible special expenses are often lower. Pension expenses can be claimed up to a maximum amount, which is linked to the maximum contribution to the miners' pension insurance.

Maximum amounts 2025:

• 29.344 Euro for single persons
• 58.688 Euro for married couples

Since 2023, these contributions have been 100% tax-deductible.

Other insurance expenses:

Additionally, other insurance expenses such as contributions to health and nursing care insurance can be deducted:

• Up to 1.900 Euro if you receive tax-free subsidies for health insurance.
• Up to 2.800 Euro if you do not receive tax-free subsidies.