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Which pensioners do not have to file a tax return

2023-02-20T11:44:27.549Z


Pensioners with only a small pension can be below the basic allowance. The deduction of the individual tax allowance is decisive for the tax return.


Pensioners with only a small pension can be below the basic allowance.

The deduction of the individual tax allowance is decisive for the tax return.

Hamburg – The tax return is always a heap of annoying paperwork that one would like to do without.

However, most consumers are required by law to submit their tax return to the tax office every year.

This also applies to many pensioners who in 2023 still have until October 31 to submit their tax returns.

This is reported by

24hamburg.de.

However, this regulation does not apply to all retirees.

Some are exempt from the obligation to file a tax return.

What requirements do you have to meet for this?

case

tax declaration

obligated

if the pension is above the basic allowance

removable

individual tax allowance

Submit a tax return: Obligatory for pensioners under these conditions

In principle, every pensioner who has other income such as a part-time job in addition to the pension is obliged to submit a tax return after the additional income limit for pensioners has been lifted.

The same applies to income from renting or leasing.

In addition, the tax return must be drawn up if a pensioner's tax-free pension portion is above the tax-free basic allowance.

In both cases, pensioners are obliged to submit the tax return without being asked.

A request from the tax office can come, but is not the rule.

Pensioners who are asked by the tax office to submit a declaration for other reasons must comply with this instruction – even if they are exempted from doing so by law.

Individual basic allowance is important: the taxable portion of the pension decides on the tax return

There are a few exceptional cases in which pensioners do not have to file a tax return - although it is usually worth it, as pensioners can sometimes get hundreds of euros back with a few tricks in the tax return.

But if you want to save yourself the effort, you can do so if your pension is below the basic tax-free allowance.

This is EUR 9,744 for the 2021 tax return and EUR 10,347 for the 2022 tax return.

Anything beyond that is taxable.

+

Some pensioners can be exempted from the obligation to file a tax return.

(24hamburg.de assembly)

© Christian Klose/dpa & IMAGO Images/McPhoto

However, the pension is not taxed at 100 percent.

Every pensioner has a tax-exempt and a taxable portion of the pension.

The pension insurance company informs you how high these shares are.

The individual allowance is calculated in the second year of retirement and remains the same until the end of life.

Anyone who retired in 2019, for example, has to pay tax on 78 percent of their pension.

If this proportion is below the exempt amount, no tax return is required.

Calculation example: A pensioner only receives a small pension of 950 euros in the second reference year, i.e. a total of 11,400 euros per year.

22 percent of this is tax-free, resulting in a lifetime tax allowance of 2,508 euros.

This is deducted from the pension annually, resulting in a taxable amount of 8,892 euros in this example.

This sum is below the basic allowance - accordingly, this pensioner does not have to submit a tax return.

Exempted from the tax return: Other pensions and circumstances can change that again

Anyone who is below the basic allowance can be exempted from the obligation to file a tax return.

However, this can change again if the financial circumstances change.

If a partner dies and you receive or inherit a widow's or widower's pension in the future and suddenly have rental income, for example, the tax office can ask pensioners to submit tax returns again.

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However, it may well be that no taxes are incurred despite the obligation to file a tax return.

If a tax return has to be made, amounts can be deducted from it.

For example health insurance or other special expenses.

Anyone who ends up below the exemption amount again after this calculation does not have to pay any taxes and can, under certain circumstances, be exempted from the obligation to submit a declaration again.  

List of rubrics: © Christian Klose/dpa & IMAGO Images/McPhoto

Source: merkur

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