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Field help: ... pension adjustment amount included therein

Enter the pension adjustment amount here. This is the sum of all pension increases from the third year of retirement onwards – in other words, the amount by which your annual gross pension has increased compared to the year after the start of your pension.

Note: Every pension increase is 100% taxable and must therefore be declared separately in the tax return.

Where can I find the pension adjustment amount?

All tax-relevant amounts for pensions from Germany can be found in the "Information on the notification to the tax authorities" from the German Pension Insurance (DRV).

For foreign pensions, calculate the pension adjustment amount yourself as the difference between the gross pension in the year after the start of the pension and the gross pension in the year 2024.

Example: A pensioner retired in 2008. In the year after retirement began (2009), his annual gross pension was 12,500 Euro. In the current tax year 2024, the annual gross pension is 14,200 Euro. The difference of 1,700 Euro corresponds to the pension adjustment amount, which must be entered in this field.

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