Software Hosted in Germany Hosted in Germany
Secure. Fast. Reliable.  
Digital data transmission - in accordance with sect. 87c of the German Fiscal Code
Digital data transmission

 

The entire world of tax knowledge

Lohnsteuer kompakt FAQs

 


Field help: Was <%0100301%> a direct beneficiary in 2025?

Select "YES: Husband benefited directly" if you belong to one of the relevant groups of people benefiting.

People who benefit directly are those who were covered by the German mandatory pension insurance during the year - or part of the year - 2025, for example:

  • Employees in an employment relationship subject to compulsory insurance,
  • Unemployed persons who receive credit periods in the German statutory pension insurance because they receive unemployment benefit II (Arbeitslosengeld II) or because they are registered as job seekers at an employment agency (Agentur für Arbeit) and do not receive any financial support under Social Security Code (SGB II) because of the assets or income to be taken into account if they belonged to the directly favoured persons before unemployment,
  • Civil servants, judges and professional soldiers persons treated as such if they have given their consent to the relevant authority (e.g. an employer) within the prescribed period,
  • Part-time employees (mini-jobbers) who are not (at your request) exempt from compulsory insurance,
  • Government employees,
  • Recipients of a pension for full disability / incapacity or of a provision from one of the above-mentioned pension schemes (e.g. the German statutory pension insurance, civil service pension) if they belonged to the directly benefiting groups of people in the time immediately before receiving the financial support. Beneficiaries are only eligible for this benefit if they have submitted their consent to the relevant authority (e.g. the authority issuing the pension order) by the specified deadline,
  • Compulsory members of a foreign statutory pension scheme, if this compulsory membership is equivalent to the compulsory membership in one of the above-mentioned German pension schemes and if it was established before 01.01.2010. This also applies to recipients of a full disability pension from a foreign statutory pension scheme if they belonged to one of the above-mentioned directly beneficiary groups of people immediately before receiving the financial support. However, pension contributions are only taken into consideration for these groups of people if they were made to an insurance policy concluded before 01.01.2010.
Finanztip

"Die Programme überzeugten mit einem großen Leistungsumfang, einer exakten Berechnung und allen Zusatzfunktionen."

Finanztip 10/2025

Macwelt

"Künstliche Intelligenz hat nun auch Einzug in das Programm erhalten. […] Mit IntelliScan werden Daten aus hochgeladenen Belegen analysiert und an der passenden Stelle in der Steuererklärung eingefügt."

Macwelt 03/2025

WirtschaftsWoche

"Lohnsteuer Kompakt bietet eine aufgeräumte Oberfläche und strukturierte Abfrage. [...] Pluspunkt sind abschließende Tipps zum Steuersparen, die auf den konkreten Fall angepasst sind."

WirtschaftsWoche 04/2024

Focus
Computer Bild
Börse online
Focus Money
€uro am Sonntag
€uro
c't Magazin
Chip
Die Welt am Sonntag
Stern
Handelsblatt
netzwelt