(2025) Which pensions are taxable?

Most pensions are subject to tax. This includes old-age pensions and disability pensions, (large and small) widow's or widower's pensions, orphan's pensions, company pensions (from direct insurance) and pensions from life insurance policies. Different tax regulations apply depending on the type of pension.

You do not have to pay tax on a pension received from statutory accident insurance (employers' liability insurance association), a war pension, a severe disability pension, a compensation pension, a damages pension for loss of maintenance under section 844 (2) BGB, a thalidomide pension, an SED victims' pension, a damages pension for HIV-infected or AIDS sufferers, or a lifelong lottery pension.