What does this research mean for the field?

The tax exemption from income due to the Aktivrente can, in some cases, lead to an increase in the taxable income of the taxpayer due to the elimination of associated expenses and a reduction in the age relief amount. Novelty: ClaimNovelty.NOVEL_FINDING. Consensus alignment: ConsensusAlignment.CHALLENGES_CONSENSUS.

What question did this study set out to answer?

The aim is to analyze the tax implications of the Aktivrente and its impact on taxable income for individuals.

March 2, 2026FinanzRundschau0 citations

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Potentielle steuerliche Mehrbelastungen durch die Aktivrente nach § 3 Nr. 21 EStG

SSSven Stöwhase MTMartin Teuber

Key Points

The aim is to analyze the tax implications of the Aktivrente and its impact on taxable income for individuals.
Assessment of tax provisions related to the Aktivrente
Evaluation of related costs and deductions
Analysis of changes in taxable income
Tax exemptions from the Aktivrente may lead to a rise in taxable income
Loss of deductions like advertising costs and pension contributions affects net income

Abstract

Zusammenfassung Der Beitrag zeigt, dass die durch die Aktivrente erfolgte Steuerbefreiung von Einnahmen im Zusammenspiel mit dem Wegfall von damit verbundenen Werbungskosten, Vorsorgeaufwendungen und einer Minderung des Altersentlastungsbetrags in Einzelfällen in Summe zu einem Anstieg des zu versteuernden Einkommens des Steuerpflichtigen führen kann.

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Potentielle steuerliche Mehrbelastungen durch die Aktivrente nach § 3 Nr. 21 EStG

Key Points

Abstract

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