- If you have made contributions to the statutory pension insurance scheme in excess of the maximum amount for at least ten years up to December 31, 2004, parts of the life annuities or other benefits will be taxed at an income share on request (in Annex R to the income tax return). At your request, your pension provider will certify the percentage that is subject to income tax. Proof must be provided once by means of certificates from the pension provider
- The amount of the taxable income share depends on the age at the start of the pension payment. Subject to a change in the law, the income component calculated in this way remains unchanged for the entire term of the pension. 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 %
- 68. Year of life 16 %
- 69. Year of life 15 %
- 70. Year of life 15 %
to be applied to the part of the life annuity determined under 1
Note
You can also find information on the Retirement Income Act in the "Tax tips for senior citizens".