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What is meant by the so-called "opening clause" in pension taxation?

  1. If you have made contributions above the maximum amount to the statutory pension insurance in at least ten years up to 31 December 2004, parts of the annuities or other benefits will be taxed at a percentage of earnings upon application (in Annex R to the income tax return). At your request, your pension provider will certify the percentage that is subject to the share of earnings taxation. The proof must be provided once only by means of certificates from the pension provider

  2. The amount of the taxable share of earnings depends on the age at the beginning of the pension payment. The share of income calculated in this way remains unchanged - subject to a change in the law - for the entire term of the pension. For example, if the pension begins after the beneficiary has reached the age of
    • 60. 22 % after the age of
    • 61. 22 % for the first year of life
    • 62. 21 % for the first year of life
    • 63. Year of life 20
    • 64. Year of life 19
    • 65. 18 % for the first year of life

to be applied to the part of the life annuity determined under 1.


You can also find information about the Retirement Income Act in the "Tax Tips for Seniors".

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