Field help: Taxable pension from ...

Select the option that applies to your situation:

Pension from a German statutory pension insurance

Select this option if you receive a pension from a German statutory pension insurance, such as:

• Old-age pensions from the Deutsche Rentenversicherung (DRV)
• Disability pensions
• Widows' and orphans' pensions (survivors' pensions)

These pensions are subject to German tax law. The taxable portion depends on the start date of the pension and the amount received.

Pension from a foreign statutory pension insurance

Select this option if your pension comes from a foreign pension insurance, such as:

• Pension from a statutory pension fund of another country (e.g. USA, Canada, Australia, UK)
• Equivalent benefits from an EU member state or a third country

Such pensions must be taxed in Germany if you are subject to unlimited tax liability here. Double taxation agreements (DTAs) determine which country has the right to tax. The foreign country may have a taxation right. To avoid double taxation, foreign income is either exempted or the taxes paid abroad are credited according to § 34c EStG.