Taxing Pensions and Retirement Benefits in Germany
36 Pages Posted: 19 Jan 2016
There are 2 versions of this paper
Taxing Pensions and Retirement Benefits in Germany
CESifo Working Paper Series No. 5636
Number of pages: 36
Posted: 19 Jan 2016
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Taxing Pensions and Retirement Benefits in Germany
Max Planck Institute for Social Law and Social Policy Discussion Paper No. 10-2015
Number of pages: 36
Posted: 11 Dec 2015
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94
Date Written: December 07, 2015
Abstract
The paper motivates and describes the tax treatment of German retirement benefits and pensions after the 2005 reform initiated by the German Federal Constitutional Court. The main question is whether this reform has produced a "level playing field" among the many instruments generating retirement income in Germany. The paper briefly outlines rational principles for the taxation of retirement benefits and pensions and compares these with current practice in Germany and abroad.
Suggested Citation: Suggested Citation
Börsch-Supan, Axel H. and Quinn, Christopher, Taxing Pensions and Retirement Benefits in Germany (December 07, 2015). CESifo Working Paper Series No. 5636, Available at SSRN: https://ssrn.com/abstract=2717387 or http://dx.doi.org/10.2139/ssrn.2717387
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