Accordingly, pensioners who receive the energy price flat rate in December 2022 from
- the pension service of Deutsche Post AG,
- the German Knappschaft-Bahn-See pension insurance fund or
- the agricultural pension fund
exceptionally do not declare the amount paid out in the income tax return for 2022. The relevant tax office will automatically receive an electronic notification of the payment and will then automatically take the flat-rate energy allowance into account in the income tax assessment for 2022.