Field help: (2023) Amount

Enter here the amount of the settlement payments made.

Settlement payments within the framework of pension rights adjustment may be deducted as special expenses. The tax office considers the amount that can be deducted. The settlement payments deducted here as special expenses are taxable for the person entitled to receive them, and must, therefore, be declared in his or her tax return.

If you claim settlement payments for the first time as part of the pension rights adjustment, attach the contract or pension agreement to your tax return.

Note: From 2015 onwards, not only "payments within the framework of pension rights adjustment" can be deducted as special expenses, but also "payments to avoid pension adjustment" in accordance with sect. 23 VersAusglG. The person entitled to receive settlement must tax the income as other income. There is no longer any difference whether the compensation relates to civil servants' pensions, public, private, subsidised or company pension schemes. Payments are only deductible as special expenses (sect. 10, para. 1a, no. 3 and 4 of the Income Tax Act (EStG) 2015).