Taxing Pensions and Retirement Benefits in Germany

36 Pages Posted: 11 Dec 2015

See all articles by Axel H. Börsch-Supan

Axel H. Börsch-Supan

Max Planck Society for the Advancement of the Sciences - Munich Center for the Economics of Aging (MEA)

Christopher Quinn

University of Bayreuth

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Date Written: November 27, 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

Börsch-Supan, Axel H. and Quinn, Christopher, Taxing Pensions and Retirement Benefits in Germany (November 27, 2015). Max Planck Institute for Social Law and Social Policy Discussion Paper No. 10-2015. Available at SSRN: https://ssrn.com/abstract=2701820 or http://dx.doi.org/10.2139/ssrn.2701820

Axel H. Börsch-Supan (Contact Author)

Max Planck Society for the Advancement of the Sciences - Munich Center for the Economics of Aging (MEA) ( email )

Amalienstrasse 33
Munich, 80799
Germany

HOME PAGE: http://www.mea.mpisoc.mpg.de

Christopher Quinn

University of Bayreuth ( email )

Universitatsstr 30
Bayreuth, D-95447
Germany

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