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Act on tax incentives for employees of retirement age (Active Pension Act)

enactedGermany· German Bundestag· DE

Introduced

16 October 2025

Last action

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Status

Verkündet

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Subjects

Discovery layer

Source updated

27 January 2026

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Summary

Introduction of a tax allowance of 2,000 euros per month for income from voluntary employment at retirement age (so-called active pension);<br /> Amendments to Sections 3, 41, 41b and 42b of the Income Tax Act, Section 12 of the Housing Benefit Act and Section 1 of the Social Security Remuneration Ordinance<br /> <br /> <strong>Recommendation of the committee:</strong> Granting tax exemption only from the month after reaching the standard retirement age, Consequential change to be taken into account when calculating housing benefit

Machine translation from German. The official text remains authoritative.

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Documents

9 official files

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