Tax change 2022: If you retire this year, you have to pay tax on 82 percent of the gross pension
Created: 06/27/2022, 15:13
By: Carina Blumenroth
More relief for taxpayers is coming this year.
You can benefit, for example, from the higher basic allowance or the flat-rate income tax allowance.
In 2022 there were several changes in tax and finance.
This affects private individuals and companies.
For example, the basic income tax allowance has increased.
Tax 2022: People with top earnings have to dig deeper into their pockets
As a rule, a tax rate of
42 percent
applied to income tax.
However, those who earn a particularly large amount now have to dig deeper into their pockets.
The wages of
top earners
are now
taxed at
45 percent .
This includes
singles
with an income of more than 277,826
euros
and
married
people with a combined income of
more than 555,652
euros
.
Those who retire now have to pay tax on 82 percent of the gross pension - tax change 2022
All taxpayers who retire in 2022 must expect that
82 percent of their gross pension payment
will be taxed.
After one year, i.e. twelve pension payments received, the tax office then determines the so-called
pension allowance
.
That is around
18 percent
of the gross pension.
This pension allowance, which
will be determined in 2023
, will then
apply until the end of life
.
Tax changes 2022: Basic allowance increases
With effect from
January 1st,
the
basic allowance
will increase by around 360 euros.
Thus, from now on, single persons have an allowance of
approx. 10,347 euros
.
According to
InFranken.de
, married people have a basic allowance of almost 20,000 euros.
Up to these sums, the salary is not taxed.
This should make more money available to employees.
Taxes are only payable on any amounts in excess of the totals.
Home office flat rate and income-related allowance - tax changes 2022:
In December 2021, the federal government extended the
home office flat rate
.
Taxpayers can claim a
total
of 600 euros as
profit-reducing operating expenses
.
The home office flat rate is offset against the flat rate for advertising costs.
This was
increased to 1,200 euros
.
Anyone who has higher costs will benefit from the flat-rate advertising fee.
also read
Retirement at 63: These cohorts have the most deductions
Tax relief 2022: From July, employees will have more of their salary - not all citizens will benefit
The 2022 tax changes will allow many to benefit from tax relief.
(Iconic image) © K. Schmitt/Imago
Pension expenses are better deducted - tax changes 2022: married couples and singles benefit
Your own retirement should start in 2022 through better
pension expenditure
can be tax deductible.
For 2022, according to the taxpayers' association, a
maximum amount of 25,639 euros
applies .
This includes special expenses.
94 percent
of this amount is tax deductible.
Single people can claim around 24,100 euros, married and registered partners around 48,200 euros.
Tax 2022: 15 percent subsidy for company pension schemes - also for old contracts
Everyone who already
has a
company pension scheme
in 2019
have completed receive a
15 percent
subsidy
.
This must also be granted for
older contracts
at the beginning of the new year .
This has been confirmed by Stiftung Warentest.
Anyone who is also below the contribution assessment limit receives a full subsidy.
The assessment limit is 58,050 euros in 2022.
Post payment interest unconstitutional - significantly lower interest rate - tax changes 2022
Interest on back payments
by the
tax office
was classified as unconstitutional by the Federal Constitutional Court from January 1, 2019.
Now the government has to present a new decision.
Until then, the interest rate will be significantly lower in 2022 than the envisaged six percent.
This also applies to
reimbursement
interest .
One speaks of reimbursement interest when citizens are still entitled to money from the tax office and it takes too long to pay the amount.
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Tax changes 2022: Parents who support their children will be relieved
Parents who support an adult child who is no longer entitled to child benefit payments can claim more support.
In the case of tax, this falls under the item
“extraordinary burden”
.
In 2022, the maximum is 9,984 euros.
The sum is increased if the parents also take on
the child's private health and nursing care insurance
.
However, if the child earns more than 624 euros per month, the amount is reduced again.
If the children have more than 15,500 euros, the parents do not receive any relief.
Retirement benefit – everyone who turns 64 this year will benefit
Anyone who turns 64 this year will benefit from the old
-age relief contribution
.
The tax office will reduce the taxable income from 2022 by 14.5 percent.
The taxable income can be reduced by a maximum of 648 euros.
(cbl)