Field help: (2024) Taxable payments from ...

Select the type of taxable benefit you want to declare:

1. Domestic pension plan

Specify here the annual benefits from German pension contracts. These include:

• Subsidised pension contracts (e.g. Riester contracts)
• Company pension contracts, such as company pensions, pension benefits or pension payments under the German pension scheme

2. Foreign pension plan

Enter benefits here from a company pension plan concluded by a foreign employer.

Note: This income may be taxable in Germany. However, the tax liability depends on the respective double taxation agreement (DTA) between Germany and the employer's country.

3. Closure of a housing subsidy account

Select this option if you have closed a home subsidy account and the amount of the closure is to be taxed. In this case, you will receive a certificate from the Central Allowance Office for Retirement Assets (ZfA). Taxation is required in the following cases:

• Single taxation: If you wish to pay tax on the entire balance of the housing subsidy account at once.
• Termination of personal use: If the subsidised property is no longer used by the owner and the home subsidy account must therefore be closed.