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Baden-Württemberg How are pensions from the Federal and State Government Employees' Retirement Fund (Versorgungsanstalt des Bundes und der Länder - VBL) or the Supplementary Pension Fund of the Association of German Municipalities (Zusatzversorgungskasse des Kommunalenverbandes - ZVK-KVBW) treated for tax purposes in the case of former public sector employees?

Pensions from pay-as-you-go supplementary pension schemes (e.g. VBL) are taxed at the rate of income. The amount of the taxable share of income is based on the age at the start of pension receipt. The income share calculated in this way remains unchanged - subject to a change in the law - throughout the term of the pension. For example, if the pension begins after the beneficiary has reached the age of

  • 60. Year of life 22%
  • 61. 22% for the first year of life
  • 62. 21% for the first year of life
  • 63. 20% for the first year of life
  • 64. Year of life 19%
  • 65. Year of life 18
  • 66. Year of life 18%
  • 67. Life year 17%

Note

Information on the Retirement Income Act can also be found in the "Tax Tips for Seniors".

 

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