| Features | 2016 | 2017 | 2018 | 2019 | 2020 | |
|---|---|---|---|---|---|---|
| 1: Income-related expenses have been considered for pension payments since tax assessment year 2016. 2: Not including pensions in accordance with Section 22 number 5, eleventh sentence, of the German Income Tax Act (EStG). (formerly: Section 52 subsection 34c of EStG). 3: The information originates from the linking of the statistics of pension benefit notifications with the wage and income tax statistics. The linking is made using the tax identification numbers available in both statistics (linking characteristic). If the tax identification number of the pension recipient and the tax identification number of the spouse were available as linking characteristics, non-linked records from the pension benefit notifications were merged into married couples, i.e. intoone taxpayer. ‘Did not file a tax return’ refers to those cases where pension benefits were received, but no tax assessment was made. Reasons for non-assessment are pension benefits below the annual basic tax-free allowance or wage tax cases. 4: Relates to all kinds of income, not only to the pension income. 5: Not including cases with pension income only. | ||||||
| Taxpayers with pension income | ||||||
| Taxpayers with pension income, total3 | Number | 17,079,934 | 17,119,164 | 17,238,466 | 17,324,231 | 17,424,667 |
| Including those with taxed pensions | Number | 5,128,228 | 5,510,701 | 5,961,879 | 6,473,997 | 6,925,856 |
| corresponds to | % | 30 | 32 | 35 | 37 | 40 |
| Income tax according to the scale4 | EUR 1,000 | 37,562,837 | 40,706,480 | 43,311,740 | 47,011,162 | 49,428,650 |
| Average income tax | EUR | 2,199 | 2,378 | 2,513 | 2,714 | 2,837 |
| Of whom | ||||||
| Taxpayers with pension income who did not file an income tax return3 | Number | 10,243,567 | 10,002,698 | 9,679,961 | 9,365,570 | 9,047,624 |
| corresponds to | % | 60 | 58 | 56 | 54 | 52 |
| Taxpayers with pension income who filed an income tax return | Number | 6,836,367 | 7,116,466 | 7,558,505 | 7,958,661 | 8,377,043 |
| corresponds to | % | 40 | 42 | 44 | 46 | 48 |
| Taxpayers with pension income who filed an income tax return | ||||||
| Taxpayers with pension income who filed an income tax return, total | Number | 6,836,367 | 7,116,466 | 7,558,505 | 7,958,661 | 8,377,043 |
| Including those with taxed pensions | Number | 5,128,228 | 5,510,701 | 5,961,879 | 6,473,997 | 6,925,856 |
| corresponds to | % | 75 | 77 | 79 | 81 | 83 |
| Income tax according to the scale4 | 1,000 Euro | 37,562,837 | 40,706,480 | 43,311,740 | 47,011,162 | 49,428,650 |
| Average income tax | EUR | 5,495 | 5,720 | 5,730 | 5,907 | 5,900 |
| Of whom | ||||||
| Taxpayers exclusively receiving pension income | Number | 864,590 | 992,348 | 1,256,667 | 1,443,787 | 1,717,690 |
| Including those with taxed pensions | Number | 466,603 | 601,038 | 830,702 | 1,025,233 | 1,269,607 |
| corresponds to | % | 54 | 61 | 66 | 71 | 74 |
| Income tax according to the scale4 | EUR 1,000 | 208,987 | 311,682 | 467,496 | 667,789 | 947,424 |
| Average income tax | EUR | 242 | 314 | 372 | 463 | 552 |
| Taxpayers mainly5 receiving pension income | Number | 2,077,042 | 2,194,489 | 2,328,428 | 2,511,027 | 2,662,794 |
| Including those with taxed pensions | Number | 1,141,675 | 1,323,100 | 1,479,630 | 1,732,382 | 1,936,992 |
| corresponds to | % | 55 | 60 | 64 | 69 | 73 |
| Income tax according to the scale4 | EUR 1,000 | 1,256,073 | 1,610,863 | 1,945,366 | 2,543,184 | 3,187,411 |
| Average income tax | EUR | 605 | 734 | 835 | 1,013 | 1,197 |
| Taxpayers mainly receiving other income | Number | 3,894,735 | 3,929,629 | 3,973,410 | 4,003,847 | 3,996,559 |
| Including those with taxed pensions | Number | 3,519,950 | 3,586,563 | 3,651,547 | 3,716,382 | 3,719,257 |
| corresponds to | % | 90 | 91 | 92 | 93 | 93 |
| Income tax according to the scale4 | EUR 1,000 | 36,097,777 | 38,783,936 | 40,898,878 | 43,800,190 | 45,293,815 |
| Average income tax | EUR | 9,268 | 9,870 | 10,293 | 10,940 | 11,333 |
As at 02 August 2024