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Lohnsteuer kompakt FAQs

 


Field help: (2018) Have you acquired an entitlement to an old-age pension in whole or in part without making any contributions of your own?

Select "yes" if, due to your employment relationship, you are entitled to an old-age pension in whole or in part without your own contribution.

This applies in particular to shareholding managing directors of limited liability companies (GmbH) and executive board members of public limited companies (AG). They are exempt from statutory pension insurance if they acquire expectant rights to a pension in connection with their professional activity on the basis of contractual agreements.

  • Until 2007 in this case, the maximum pension amount of 20.000 Euro or 40.000 Euro - as for civil servants - was only reduced and the reduced pension flat rate was only granted if the entitlement to a pension was acquired "wholly or partly without own contribution".
  • From 2008 it is no longer important whether the pension scheme was set up "wholly or in part without own contributions". Since no contributions to statutory pension insurance are paid in here, the maximum retirement provision amount (2017: 23.362 Euro / 46.724 Euro) is now always reduced by the notional total contribution to statutory pension insurance, limited to the eastern income threshold, even if the company pays its own contributions. The reduction amount in 2017 is 18.7% of salary up to a maximum of 68.400 Euro.
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