Field help: Have you received compensation payments to avoid pension rights adjustments?

Select "yes" here if you received compensation payments from your divorced or permanently separated spouse in 2024 to avoid a pension rights adjustment.

These payments are taxable for you under certain conditions, especially if your ex-partner deducts the amounts as special expenses (sect. 10 para. 1a no. 3 of the Income Tax Act (EStG)).

Conditions for tax deduction by the payer and tax liability for you:

• Your consent to the tax deductibility is required (Form U).
• There must be a court settlement or a notarised contract in which the avoidance of the pension rights adjustment is expressly regulated.
• The payments are made to settle a claim for pension rights adjustment.