Module 120 min2443 wordsFree — no account
Statutory and private pensions: taxable share, frozen allowance, income portion
Dated official sources, and the contents this module links to · 1 section
Official sources
- EStG § 22 Types of other income — no. 1 sentence 3(a), double letters aa and bb with both tables — verified on September 23, 2026
- EStG § 9a Flat-rate allowances for income-related expenses — sentence 1 no. 3 and sentence 2 — verified on September 23, 2026
- EStG § 24a Old-age relief amount — sentence 2 no. 2, exclusion of life annuities — verified on September 23, 2026
Every figure and its source
Every figure in this module anchored to a fiscal constant, with the official page that establishes it.
- Taxable share for pensions starting up to 2005 — 50 %
gesetze-im-internet.de · 2026 rules - Increase per pension cohort since 2023 — 0.5 %
gesetze-im-internet.de · 2026 rules - First starting year taxed in full — 2058
gesetze-im-internet.de · 2026 rules
Contents linked from this module
This module links to no other content.
Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.