Double taxation of the pension: when an objection is worthwhile

The transition to downstream pension taxation can, in individual cases, lead to unconstitutional double taxation, when contributions were paid from taxed income and the pension is taxed again. Those affected can check this and keep their notice open with an objection.

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Your chances of getting your money back

Double taxation exists when the pension inflows that remain tax-free are lower than the contributions paid from taxed income. Whether this applies in the individual case requires an exact calculation.

If you consider double taxation possible, you can file an objection against the tax notice within one month and thus keep it open until the legal situation is clarified. The calculation is complex and best checked professionally.

What you should do now

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1. Assess whether you are affected
The question is especially relevant for long-term self-employed people and persons with high contributions paid from taxed income.
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2. Initiate the calculation
The review requires a comparison of taxed contributions and tax-free pension inflows, that is a matter for an expert.
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3. File an objection
If you consider double taxation possible, file an objection in time and keep the notice open.
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4. Follow developments
Observe the further case law and the reaction of the tax administration.

How to spot the scam

You let the notice become final although double taxation is possible.
The calculation is only roughly estimated without expertise.
The one-month objection deadline is overlooked.

Frequently asked questions

What is double taxation of the pension?

It exists when pension contributions were paid from already-taxed income and the later pension is taxed again, so that the tax-free pension inflows turn out lower than the taxed contributions. That would be constitutionally problematic.

Am I affected?

That depends on the individual case. The question is especially relevant for long-term self-employed people and persons who paid high contributions from taxed income. A reliable statement requires an exact calculation by an expert.

What can I do?

If you consider double taxation possible, you can file an objection against your tax notice within one month and thus keep it open. Have the complex calculation checked best by a tax advisor or a wage-tax assistance association.

Take action now

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General information for self-help, not legal advice (RDG). In case of a high loss or uncertainty: contact a consumer advice center or a lawyer.