Important pension changes 2025: Tax and allowance in focus!

Important pension changes 2025: Tax and allowance in focus!

In 2025, fundamental changes to the pension regulations in Germany are imminent. The pension contribution kit remains stable at 18.6 percent, which has already been determined in a row. In this context, Ruhr24 taxable share of their pension must expect. This increases from 83 percent (2024) to 83.5 percent (2025). Only 16.5 percent of the first full gross annual pension will remain tax -free, whereby ongoing pensions remain unaffected by this new regulation.

A central element of the reform is the uniform contribution ceiling of 8,050 euros, which applies to all of Germany. This means that the previous distinction between the old and the new federal states will be lifted. Further changes affect the reference size, which is now uniformly at EUR 3,745 per month. pensioner knowledge added that the additional earnings limits for people with disability pension were also increased. For the full disability pension, the border will in future be 19,661 euros annually, while it increases to 39,322 euros annually for the partial disability.

important clarifications for pension taxation

With the growth of 2023, the system for pension taxation is adapted. The taxable share now increases by only 0.5 percent per year, in contrast to the previous 1 percent. The taxable share is 84 percent for new players, while the tax -free share will fix and will remain permanently 16 percent. Like pensioner knowledge , these share values ​​refer to the first gross tortent. An example from 2025 shows that a standard pension with an annual pension of 18,000 euros has a taxable amount of 15,120 euros, while a couple with a total year pension of 30,000 euros must tax.

The legal basis for the taxation of pensions in 2025 is §22 of the Income Tax Act (EStG), and the basic allowance was set at 11,784 euros for individuals and 23,568 euros for married people. It is pointed out that pension increases do not affect the tax -free share and that your own allowances are calculated for different types of pension.

pension adjustments and payment

On April 30, the ministers of the Federal Cabinet decided to adapt a pension that is due to come into force on July 1, 2025. The pensions in the old and new federal states increase by 3.74 percent. The current pension value is increased from 39.32 euros to 40.79 euros. According to Deutsche Rentenversicherung this will particularly affect the "standard drentner" with 45 contributions 66.15 euros more per month can expect. The aim of this measure is to secure the participation of the pensioners in the general wage development in the long term.

pensioners who received their pension before April 2004 receive the payment in advance, while the pensions are paid for everyone who has retired after this time. The German Pension Insurance Federation will send the information about the pension increase by a corresponding "pension adjustment notification", which is expected between June 14 and July 23, 2025. The pension service of Deutsche Post AG.