Skip navigation

How are pensions from the Versorgungsanstalt des Bundes und der Länder (VBL) or the Zusatzversorgungskasse des Kommunalenverbandes Baden-Württemberg (ZVK-KVBW) treated for tax purposes for former public sector employees?

Pensions from pay-as-you-go supplementary pension schemes (e.g. VBL) are taxed at the income rate. The amount of the taxable income component depends on the age at the start of the pension. The income component calculated in this way remains unchanged for the entire term of the pension - subject to a statutory change. For example, if the pension begins after the age of

  • 60. Age 22%
  • 61. Age 22%
  • 62. Year of life 21%
  • 63. Year of life 20%
  • 64. Year of life 19%
  • 65. Year of life 18%
  • 66. Year of life 18%
  • 67. Year of life 17%


You can also find information on the Retirement Income Act in the "Tax tips for senior citizens".

This page uses cookies. You can find out more information about the General Data Protection Regulation under Data protection.