Deducting insurance and pension costs in German income tax
Statutory pension, professional pension fund and Basisrente contributions count up to 30,826 € in 2026: the maximum contribution to the miners' pension insurance, deductible at 100 percent since 2023. The employer share is added and then taken back out, and civil servants get a reduced frame. The second module covers basic health and care contributions with their 4 percent deduction, the 1,900 and 2,800 € limits, and why liability and accident insurance usually count for nothing.
Intermediate2 modules45 minModule 1 free to read
2026 rules — verified on September 23, 2026
Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.
This content is part of the path: Filing your income tax return· Step 2 of 12· Next step: Children and family in German income tax
By the end of this course, you can…
These outcomes are the modules' own: the promise cannot say anything the course does not teach.
- identify the contributions that count as retirement provision under section 10(1) no. 2 of the German Income Tax Act (EStG)
- check the contract conditions of a Basisrente before signing one
- derive the 2026 ceiling from the contribution ceiling and the contribution rate of the miners' pension insurance
- add the tax-free employer share first and take it back out at the end
- calculate the reduced ceiling for civil servants and comparable persons
- determine which part of a health and long-term care premium belongs to basic cover
- apply the 4 percent deduction for a possible sickness benefit entitlement
- recognise and delimit the other provident expenses of number 3a
- assign the ceiling of 1,900 or 2,800 euros, including for spouses
- explain why high basic contributions crowd out other provident expenses
The programme, module by module
Each module has its own page. Durations are derived from the actual text, never announced by hand.
- Module 123 minFree — no accountRetirement provision: pension contributions, the Basisrente and the miners' ceilingWhat you will be able to do
- identify the contributions that count as retirement provision under section 10(1) no. 2 of the German Income Tax Act (EStG)
- check the contract conditions of a Basisrente before signing one
- derive the 2026 ceiling from the contribution ceiling and the contribution rate of the miners' pension insurance
- add the tax-free employer share first and take it back out at the end
- calculate the reduced ceiling for civil servants and comparable persons
- Module 223 minIncluded in the full courseHealth and long-term care insurance, other provision and the 1,900 and 2,800 euro limitsWhat you will be able to do
- determine which part of a health and long-term care premium belongs to basic cover
- apply the 4 percent deduction for a possible sickness benefit entitlement
- recognise and delimit the other provident expenses of number 3a
- assign the ceiling of 1,900 or 2,800 euros, including for spouses
- explain why high basic contributions crowd out other provident expenses
What you take away
A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.
Participant handout (PDF)
PDF
- Learning objectives (2)
- Key figures (8)
- Mistakes to avoid (2)
- Official sources (2)
Exercise workbook (Word)
Word
- Learning objectives (2)
- Key figures (8)
- Mistakes to avoid (2)
- Official sources (2)
Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.
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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.