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Taxation of pensions from the statutory pensions insurance

Author

Listed:
  • Eckart Bomsdorf

Abstract

According to Federal Constitutional Court, the different taxation of pensions for state officials and pensions from the statutory pension insurance system is not compatible with the principle of equality in the German constitution. In response to this ruling, Prof. Bomsdorf, University of Cologne, discusses approaches for the tax exemption of allowable employee deductions in the statutory pension insurance and then methods for full taxation of pensions. A completely system-appropriate solution, that is tax exemption in the contribution stage and taxation in the pension stage, can only be implemented over a very long period. Prof. Bomsdorf proposes two models in which tax exemption of contributions begins in 2005 and the taxation of pensions begins in 2005 at 50% and 65%, respectively, and is increased over a period of 35 and 40 years, respectively, to 100%.

Suggested Citation

  • Eckart Bomsdorf, 2002. "Taxation of pensions from the statutory pensions insurance," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 55(19), pages 15-21, October.
    • Handle: RePEc:ces:ifosdt:v:55:y:2002:i:19:p:15-21
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    More about this item

    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory

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