Field help: Have you received payments from pension contracts (e.g. Riester), pension funds, pension schemes or direct insurance - from Germany or abroad?

Select "yes" if you received payments from a state-subsidised pension scheme or occupational pension in the year 2024 – regardless of whether the payments are from Germany or abroad.

This includes in particular:

• Riester pensions (certified pension schemes),
• Payments from pension funds,
• Payments from pension schemes,
• Payouts from a direct insurance,
• Annuities from occupational pensions, e.g.
• from supplementary pension funds such as the VBL (Federal and State Government Employees' Pension Fund) or
• a ZVK (e.g. for municipal employees).

For tax purposes, these payments are not considered statutory pensions but are part of subsidised pensions and are generally fully taxable (§ 22 No. 5 EStG or § 22 No. 1 EStG, depending on the type of contract).