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Field help: (2018) Was <%0100301%> a direct beneficiary in 2018?

This text refers to the Steuererklärung 2018. You can find the version for the Steuererklärung 2024 at:
(2024): Was <%0100301%> a direct beneficiary in 2018?

Select "YES: Husband benefited directly" if you belong to one of the relevant groups of people benefiting.

People who benefit directly are those who were covered by the German mandatory pension insurance during the year - or part of the year - 2018, for example:

  • Employees in an employment relationship subject to compulsory insurance,
  • Unemployed persons who receive credit periods in the German statutory pension insurance because they receive unemployment benefit II (Arbeitslosengeld II) or because they are registered as job seekers at an employment agency (Agentur für Arbeit) and do not receive any financial support under Social Security Code (SGB II) because of the assets or income to be taken into account if they belonged to the directly favoured persons before unemployment,
  • Civil servants, judges and professional soldiers persons treated as such if they have given their consent to the relevant authority (e.g. an employer) within the prescribed period,
  • Government employees,
  • Recipients of a pension for full disability / incapacity or of a provision from one of the above-mentioned pension schemes (e.g. the German statutory pension insurance, civil service pension) if they belonged to the directly benefiting groups of people in the time immediately before receiving the financial support. Beneficiaries are only eligible for this benefit if they have submitted their consent to the relevant authority (e.g. the authority issuing the pension order) by the specified deadline,
  • Compulsory members of a foreign statutory pension scheme, if this compulsory membership is equivalent to the compulsory membership in one of the above-mentioned German pension schemes and if it was established before 01.01.2010. This also applies to recipients of a full disability pension from a foreign statutory pension scheme if they belonged to one of the above-mentioned directly beneficiary groups of people immediately before receiving the financial support. However, pension contributions are only taken into consideration for these groups of people if they were made to an insurance policy concluded before 01.01.2010.
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