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Digital data transmission - in accordance with sect. 87c of the German Fiscal Code
Digital data transmission

 

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Lohnsteuer kompakt FAQs

 


Field help: Did you pay money to someone as a permanent burden?

Select "yes" if you made payments in the form of a perpetual burden to a third party.

Perpetual burdens are regular monthly payments that can be adjusted at any time if the financial circumstances of the contracting parties change. The amount of the payment may, for example, depend on the profit of the transferred business.

The main application is asset transfer as part of anticipated inheritance. In this case, parents usually transfer assets (e.g. company shares) to their children during their lifetime. In return, the children commit to paying a monthly pension to the parents for life.

Important: The deductibility of perpetual burdens depends on the date of the contract. Since 01.01.2008, the distinction between perpetual burdens and pensions has been abolished. Pension payments are now always "perpetual burdens". This means that the calculation of the income share previously required for life annuities can be omitted. This means:

  • The transferee may deduct the pension payments in full as special expenses (§ 10 para. 1a no. 2 EStG).
  • The transferor must fully tax the pension payments as "other income" (§ 22 no. 1a EStG).
Finanztip

"Die Programme überzeugten mit einem großen Leistungsumfang, einer exakten Berechnung und allen Zusatzfunktionen. Auch Ehepaare sind hier gut aufgehoben."

Finanztip 04/2026

WirtschaftsWoche

"Der Pionier für Online-Steuererklärungen bietet Nutzern nun zusätzlich einen Import ihres digitalen Steuerbescheids und prüft auch die dort enthaltenen Daten automatisch auf Optimierungspotenzial."

WirtschaftsWoche 16/2026

Chip

"Neben einer KI-gestützten Steuerhilfe sind die Bescheidprüfung und eine effizientere digitale Kommunikation mit dem Finanzamt hinzugekommen. [...] Neben Lohnsteuerbescheinigungen kann der Cloud-Dienst nun auch Rechnungen erkennen und verarbeiten."

Chip 04/2026