Field help: Have you paid financial settlements to your divorced spouse to avoid pension rights adjustments?

Select Yes if you have made financial settlements to avoid a pension rights adjustment.

Financial settlements to avoid a pension rights adjustment following a divorce or the dissolution of a civil partnership are deductible as special expenses. In return, the recipient is taxed.

There is no difference as to whether the compensation relates to a civil service pension, a public pension, a private pension, a subsidised pension or a company pension. Payments are only tax-deductible as special expenses.