Field help: Line 30 Income from life insurance policies

Enter here the income from life insurance policies according to line 30 of your tax statement

• that were concluded after 31.12.2004 and
• for which the benefits were paid out after the age of 60 and
• which were paid out after twelve years after conclusion of the contract.

Half of the capital gains from such life insurance policies are tax-exempt. The reduction for the half tax exemption is made by the tax office.

Please find the capital gains from a domestic insurance contract in the tax statement. In the case of a foreign insurance contract, you can determine the capital gains from the difference between the insurance benefit and the sum of the premiums paid on it.

In the case of income from unit-linked life insurance policies, only the amount resulting from the partial tax exemption within the meaning of sect. 20 para. 1 no. 6 sentence 9 of the Income Tax Act (EStG) is to be entered. Please find the value to be entered in the tax statement of your provider.