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What is the income share of the pension?

The percentage of income depends on the age of the pension beneficiary at the start of the pension (§ 22 No. 1 Sentence 3 EStG). The following table shows the percentage of income based on the age at the start of the pension:

(2022): What is the income share of the pension?

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What information do I need to provide regarding the duration of the pension?

For lifelong annuities from taxed income, the annuity period depends on the lifetime.

If the annuity ends with the death of the beneficiary, you must declare this in the tax return. The profit share for private pensions is based on the age of the beneficiary at the start of the pension. Shortened annuities from taxed income are also linked to a person's life but are limited to a specific term. They are paid until the end of the term at the latest but expire earlier if the beneficiary dies beforehand.

The annuity period is needed to calculate the profit share. Pensions from the statutory pension insurance are not taxed with the profit share but with the higher taxable share. This increases by two percentage points each year for each new group of pensioners, and the non-taxable part is the pension allowance. This decreases annually until it is zero in 2040.

(2022): What information do I need to provide regarding the duration of the pension?