Field help: (2019) Settlement payments

Check this box if you have made settlement payments as part of the legal equalisation of pensions to the divorced spouse.

Settlement payments can be deducted as special expenses if applicable. Please enter the amount of the payments actually made on the following pages.

Since 2015, not only "equalization payments in the context of a pension equalization" are deductible as special expenses, but also "payments to avoid the pension equalization" according to § 23 VersAusglG.

The person entitled to equalization must pay tax on the income as other income. Now no distinction is made whether the compensation is a civil service, a public law, a private, a subsidized or a company pension. The payments are uniformly deductible only as special expenses (§ 10 para 1a nos. 3 and 4 EStG).