How Germany taxes a retirement plan
Every figure this model charges in Germany, what each one means, the tax office page it came from, and the date we last read it. Plus everything the model does not do here.
This page lists the figures for Germany. How the tax model works in every country, and what it leaves out, is on how tax is modelled.
Figures are for the 2026 tax year, read from the authorities on 2026-07-27. Every one of them links to the page it came from.
Checked against their calculator. That check reaches part of the calculation, not all of it; the rest is worked through by hand from the authority's own rules.
The scale your pension and other ordinary income are charged on. Each band's rate applies only to the part of your income inside it, not to all of it.
Amounts subtracted from your income before the bands are applied, so they save you tax at your highest rate rather than at a flat one.
- Flat allowance for costs€102
- A fixed sum treated as the cost of earning the income, given without receipts.
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Solidarity surchargeSolidaritaetszuschlag
A charge on the income tax you owe rather than on your income. Most retirees pay nothing, because it only starts once your tax bill passes a high floor, and it eases in above that rather than jumping.
- Phase-in rate11.90%
- Just above the starting point the surcharge is eased in at this rate, so it does not jump straight to the full amount.
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Health and care contributions on a workplace pensionBeitraege auf Versorgungsbezuege
A workplace pension pays the whole health rate, with no share from the pension fund, on the part above a monthly allowance, and the care rate on all of it once it passes that allowance. They share one ceiling with the state pension.
- Health rate17.50%
- The whole health contribution, with nothing paid by the pension fund, on the part above the allowance.
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- Care rate3.60%
- The care contribution, on the whole workplace pension once it passes the allowance.
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- Allowance a year€2,373
- A workplace pension below this pays nothing. Above it, this much is free of the health contribution but not of the care one.
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Yearly charge on funds that pay nothing outVorabpauschale
A fund that rolls its income up instead of paying it to you is still charged each year, on an assumed return set from a published base rate. It falls to nothing in a year the fund did not rise, and what you pay is credited against the tax when you eventually sell.
- Assumed yearly return3.20%
- A published base rate the charge is worked out from. It falls to nothing in a year the fund did not rise.
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What happens when you draw from a pension or retirement account: the whole withdrawal counted as income, a set rate, or nothing at all.
- Share of the pension taxed, starting this year0.84
- How much of a state pension that starts this year counts as income. A later start has a higher share, set by the year it starts: every year's share is listed under every other figure we use, at the bottom of this page. The part left tax free is then fixed in euros, so as the pension rises with prices the share taxed creeps up.
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Whether a couple is assessed as one household or as two people, which can change the bill substantially at the same total income.
- How a couple is assessedsplitting
- Whether the two incomes are pooled, split evenly, or taxed entirely separately.
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How money held outside a retirement account is charged: on what it pays you each year, on the profit when you sell, or both.
- Charged howseparate
- Whether investment income joins your other income on the same scale or is charged separately. It decides whether taking more from your portfolio pushes your pension into a higher band.
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- Charged as it pays outyes
- Whether income the investment pays you is charged in the year it arises, rather than only when you sell.
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- Charged on an assumed returnno
- The country charges you on a return it assumes you made, rather than on what you actually made.
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What a loss can be set against, and whether anything left over can be carried into future years.
- Carried forward forno limit
- How many years an unused loss survives to be set against future gains. Zero means it is lost at the end of the year.
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- Locked to one kind of assetyes, a loss on shares you hold directly only offsets profits on shares
- A loss on one kind of investment can only be set against gains of the same kind.
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- Against other income, up tonot applicable
- The most a loss can take off your ordinary income in one year.
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- Share usable against other income0
- How much of a leftover loss can be set against income that is not investment income.
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equity
Where this country's answer changes depending on the kind of investment, this is what we assume unless you say otherwise.
A threshold frozen in law quietly costs more every year, because your income rises with prices and the threshold does not. Over a thirty-year retirement that is one of the larger effects on this page.
- an ordinary investment account · Keeps up with inflationno
- If no, this figure is fixed in law. Your income rises with prices and it does not, so it costs you more every year without any rule changing.
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Where you live inside the country
Nothing below the national level taxes income here, so one set of figures is right for the whole country. This is a finding rather than a gap.
What this model does not do here
Every one of them, not a selection. 17 are described below.
We model these and we know we do not get them exactly right. Where the size could be measured, it is stated.
We assume you are covered by the health insurance scheme for pensioners, where money you draw from savings and any rent you receive carry no health or care contributions. If you are voluntarily insured in the statutory scheme instead, both do carry them, worth up to about 14,300 a year. We do not ask which of the two you are in, and we do not ask about private cover either.
Your real tax is higher/up to €14,300 a year/pensioners voluntarily insured in the German statutory scheme rather than covered as pensioners
A Ruerup pension and a pension from a professional scheme for doctors, lawyers or architects are taxed in Germany like the state pension: only a share fixed by the year it starts, with the tax free part frozen in euros for life. We cannot tax them that way yet. Entered as a supplementary pension, a Ruerup pension is taxed in full and charged health and care contributions it does not owe, about 2,600 a year too much on a 12,000 pension.
Could go either way/up to €2,600 a year/people with a Ruerup pension or a pension from a professional pension scheme
Germany's tax favoured pension products each pay out under their own rules. The pension step asks which kind you have, and a Riester pension, a company pension and a private annuity are each taxed by their own rule. Two cases are still not right. A Ruerup pension has no kind of its own yet, and as a standard pension it is taxed too heavily. And a company or Riester pension taken as a single lump is taxed as income in that year, while a lump sum you enter in the plan is never taxed, so for that lump we show too little.
Could go either way/anyone whose German retirement savings sit in a tax favoured pension product rather than an ordinary account
A loss on shares you hold directly may only be set against gains on shares in Germany, not against dividends or interest. For a household holding only direct shares we let a sale's loss reduce that year's dividends and interest too. The loss is not lost either way, it is only used sooner here than the law allows.
Your real tax is higher/people holding shares directly who sell at a loss in a year they also receive dividends or interest
A private pension annuity is taxed in Germany on only a fixed slice of each payment, 17 percent if it starts at 67, and pays no health contributions. Choose that kind for it in the pension step and we tax it exactly so. Left on standard, a supplementary pension is taxed as a workplace pension, in full and with contributions, so for a private annuity entered that way we show more than you pay.
Your real tax is lower/people whose supplementary pension is a private annuity rather than a workplace pension
A pension depot from 2027 pays out under a plan with a minimum each month and up to 30 percent as a lump at the start. How much more than the plan you may take in a year is not settled in the law yet: we allow the value divided by the years left to 85, plus the lump in the first year. If your contract lets you take more, your plan may draw from your other savings sooner than it needs to.
Could go either way/anyone with an Altersvorsorgedepot (contracts from 2027) who would draw more from it than the plan's pace
If you take the lump at the start of a pension depot's payouts, the monthly minimum falls to what is left. We keep the minimum of the whole depot until the next three-yearly reset, so in those years the plan may pay out more than it has to, and taxes it then rather than later.
Could go either way/a pension depot holder who takes the start-year lump
These exist in law and we leave them out, usually because applying them would need a question we do not ask.
Profit on company shares you bought yourself before 2009 is free of tax in Germany, as long as you own less than 1 percent of the company. We tax every sale of shares, so if you still hold shares from before 2009 we show too much tax when you sell them. Funds bought before 2009 follow a different rule, covered separately.
Your real tax is lower/up to €12,924 a year/anyone selling company shares they have held since before 2009
A company pension paid directly by a former employer, or through its support fund, is taxed like wages in Germany. From 63 part of it is tax free, an amount fixed by the year it starts, up to 1,248 a year for a 2026 start. We tax it in full, so we show a little more tax than you pay, at most a few hundred euros a year.
Your real tax is lower/up to €530 a year/people with a company pension paid directly by their former employer or its support fund
Germany gives a small allowance, fixed for life when you first qualify, on income other than pensions for people past 64. We do not apply it, so we show slightly more tax than you pay if you have rent or a job in retirement: at most a few hundred euros a year.
Your real tax is lower/up to €270 a year/German retirees past 64 with rent or wages
People without children pay a higher care insurance rate in Germany, 4.2 percent instead of 3.6, on their state and workplace pensions. We charge the parents' rate, so for someone without children we show a little less than they pay: about 120 a year on a 20,000 pension.
Your real tax is higher/up to €120 a year/pensioners in Germany without children
Germany charges church tax of 8 to 9 percent of the income tax you are assessed, and only members of a church that collects it through the tax office pay it. We never ask whether you are a member, so if you are, every German tax figure here is too low by roughly that share of it.
Your real tax is higher/members of a church that collects tax through the state
Fund units bought before 2009 kept the older and more generous treatment: the gain on them is free of tax up to a lifetime allowance of 100,000, and we do not model that at all. If you still hold units from before 2009, the tax we show on selling them is too high until that allowance is used up.
Your real tax is lower/anyone still holding fund units bought before 2009
A private annuity that pays for a fixed number of years instead of for life is taxed in Germany on a share set by how long it runs. We only know the share for annuities paid for life, so a fixed term private annuity cannot be given its own treatment yet.
Could go either way/people with a private annuity paid for a fixed number of years
Some German company and Riester pensions were paid for partly with money that was already taxed: older direct insurance contracts from before 2005, the public sector supplementary scheme, and Riester contracts with unsubsidised payments. That part of the pension is taxed only on a small share, yet company pensions still carry health and care contributions. We cannot split a pension that way yet, so for these we show more tax than you pay.
Your real tax is lower/people with a pre-2005 direct insurance pension, a public sector supplementary pension, or a partly unsubsidised Riester contract
Physical gold and crypto are taxed differently from shares in Germany: profit is free of tax after a year, and within a year it is taxed with your other income, unless your total profit from such sales is under 1,000. We have no place to enter them. If you count them in your shares, we tax their profit like shares, which is usually too much.
Your real tax is lower/anyone counting gold or crypto in the investments they entered
Separate tax systems, or rules that only bite outside a retirement plan.
German property is taxed in ways this model leaves out completely: a yearly municipal charge on property you own, a one off charge when you buy, and a tax on the gain when you sell. They are property taxes rather than taxes on your plan, so none of them reach the figures here. The yearly one recurs for as long as you own the place, so keep it in your housing costs and do not look for it in the tax.
Your real tax is higher/anyone who owns, buys or sells German property
Every other figure we use for this country (207)
The sections above cover what shapes a retirement plan. These are the rest of what the model reads, listed so nothing it uses is hidden from you.
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Health and care contributions on your pensionKrankenversicherung der Rentner
Taken from the state pension before you receive it, and stopping above a ceiling. They are a real cost whether or not the law calls them tax.