(besteuerung-renteneinkünfte)=

# Taxation of pension income

The taxation of pension income depends on how contributions were taxed during the
accumulation period. Pension income is taxed under one of two regimes:

- **Deferred taxation** (nachgelagerte Besteuerung): Pension income is fully (or
  partially) taxed when payout is received.
- **Ertragsanteilbesteuerung**: Pension income is taxed based on a fixed share of the
  notional return.

In principle, pensions that were favourably taxed during the accumulation phase (i.e.,
contributions were fully or partially income tax-deductible) are taxed via the
deferred-taxation schemes. Pensions for which contributions were paid from already-taxed
income are taxed via the Ertragsanteilbesteuerung.

Before 2005, all 1st-pillar pensions were taxed via the Ertragsanteilbesteuerung. The
*Alterseinkünftegesetz* (AltEinkG, BGBl. 2004 I Nr. 33) moved them to the cohort-based
deferred-taxation regime from 2005 onwards. Other deferred-taxation regimes (§ 22 Nr. 5
EStG, § 19 EStG) for occupational and Riester pensions were unaffected.

## Mapping products to GETTSIM input columns

### 1st pillar (statutory)

1st pillar pensions are subject to deferred taxation since 2005 (AltEinkG, BGBl. 2004 I
Nr. 33). There is a phase-in based on the year of retirement that determines the taxable
share of the pension (Besteuerungsanteil, § 22 Nr. 1 Satz 3 Buchst. a aa EStG).

You can pass them to GETTSIM via the following inputs:

- `einnahmen.renten.gesetzliche_m` — Gesetzliche Rentenversicherung (DRV).
- `einnahmen.renten.aus_berufsständischen_versicherungen_m` — Berufsständisches
  Versorgungswerk (Ärzte, Anwälte, Apotheker, etc.).

### 2nd pillar (occupational)

Occupational pensions are fully taxable — either as Versorgungsbezüge under § 19 EStG
(Direktzusage, Unterstützungskasse) or as sonstige Einkünfte under § 22 Nr. 5 EStG
(Pensionskasse, Pensionsfonds, Direktversicherung).

You can pass them to GETTSIM via the following input:

- `einnahmen.renten.betriebliche_altersvorsorge_m` — Betriebliche Altersversorgung.

### 3rd pillar (private)

Private pensions are subject to deferred taxation or Ertragsanteilbesteuerung depending
on how contributions were taxed during accumulation.

The following inputs are taxed under the deferred-taxation regime:

- `einnahmen.renten.basisrente_m` — Basisrente / Rürup-Rente. Taxed using the
  Besteuerungsanteil (§ 22 Nr. 1 Satz 3 Buchst. a aa EStG).
- `einnahmen.renten.geförderte_private_vorsorge_m` — Riester-Rente and other contracts
  subsidised via § 10a EStG. Fully taxable (§ 22 Nr. 5 EStG).

Private pension contracts that were not subsidised during accumulation are taxed via the
Ertragsanteilbesteuerung (§ 22 Nr. 1 Satz 3 Buchst. a bb EStG):

- `einnahmen.renten.sonstige_private_vorsorge_m` — Kapitallebensversicherung and other
  private pension plans outside Basisrente / Riester.