Field help: (2020) Description

Specify the reason for financial settlements.

Financial settlements to avoid pension rights adjustment following a divorce or the dissolution of a civil partnership are deductible as special expenses. In return, the receiver is subject to taxation.

Unlike in the past, there is no longer any distinction made as to whether the compensation concerns a civil servant pension, a public pension, a private pension, a subsidised pension or an occupational pension. Payments are only deductible as special expenses.