Pensioners are obliged to submit an income tax return every year if their taxable income exceeds the annual basic allowance. Basic tax allowance for 2023 is 10,908 euros for single people and 11,604 euros for 2024.
For married people, this allowance doubles, i.e. 21,816 or 23,208 euros. Depending on when your pension begins, part of the statutory pension remains tax-free. By 2040, 100% taxation of ‘new pensions’ should be achieved.