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Digital data transmission - in accordance with sect. 87c of the German Fiscal Code
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Lohnsteuer kompakt FAQs

 


Field help: Income
Income - Recurring payments
Did you regularly receive recurring payments in 2024?

Select "yes" if you received regular payments in 2024 that are not classified as traditional pension income but are still taxable as other income.

Which payments should be entered here?

Regular payments include, in particular:

  • Lifetime annuity payments from private agreements - Example: You receive regular payments in return for waiving an inheritance or a compulsory share.
  • Payments from individual pension commitments - Example: Monthly payments from a former employer based on a private pension commitment, without a statutory or company pension.
  • Recurring payments from contractual agreements - Example: Ongoing annuity payments related to a farm transfer or property transfer.

What should not be entered here?

The following income should not be recorded in this section, but under "Pension income":

  • Statutory pensions (e.g. old-age pension, disability pension)
  • Annuities
  • Company pensions
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