Field help: (2023) Legal ground, contract date

State the reason why you have to pay this pension. Only enter pensions that you have to pay as a result of a pension obligation and are connected to long-term provision payments.

Pension payments in the form of a life annuity are regularly recurring payments which are linked to the life period of one or more persons. Unlike long-term financial burdens, life annuities always remain the same in their amount and cannot be changed at will.

Important: Pensions based on maintenance or sale payments are not deductible as special expenses.

If you are claiming pension obligations for the first time, enclose the contract or pension agreement with your declaration.