Calculation of taxes on multiple pension incomes
November 4, 2014 | 25,00 EUR | answered by StB Patrick Färber
I expect to receive up to 4 separate pensions during my retirement, which will begin in different years. Both the earnings share for private pensions and the tax rate for professional pensions change depending on the year the pension starts, while early retirement approval is associated with higher losses (% deductions). How is the determination and retention of the start times handled? So, who must/can report this in which income declarations so that the start dates are not later combined???
Dear inquirer,
based on your information and question, I am not sure if I have understood it correctly, but I can generally state:
- The taxation of different pensions does indeed depend on the year in which the pension began
- for statutory or pension fund pensions, according to the tax percentage stated in the law
- for private pensions, according to the yield percentage stated in the law
Currently, all pensions are centrally reported to the tax office and the tax bases are transmitted. In addition, annual certificates are created to process them in the tax return (if necessary).
A "consolidation of start dates" is technically not possible, as each pension is assessed and reported separately. You must then declare them in your tax return as indicated in the certificate, if you are required to submit a tax return based on the amount of these pensions.
Hoping to have captured the essence of your question, I remain
Sincerely,
StB Patrick Färber
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