Field help: according to no. 2 of the benefits statement

Enter the benefits from a pension fund in accordance with no. 2 of the benefit statement (Leistungsmitteilung).

Number 2 of the benefit statement covers pension payments from a pension fund that are based on a pension obligation or entitlement. These pensions are considered to be pension benefits and benefit from a pension allowance and a supplement when calculating the tax. The reported benefits are fully taxable after deduction of the pension allowance and the supplement.

Pension allowance and supplement

The pension allowance is a fixed amount that is deducted from the taxable pension, so that only the remaining amount needs to be taxed. The allowance and supplement depend on the start of the pension and decrease gradually over the years.