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Bundestag Opens Debate on Active Pension Tax Break for Working Retirees

The coalition frames a 2,000‑euro monthly tax break for post‑retirement work to ease labor shortages, targeting a 1 January 2026 launch.

Overview

  • Finance Minister Lars Klingbeil defended the plan in the first reading, saying voluntary longer work would put more money in retirees’ pockets and help the labor market.
  • Only those who have reached the statutory retirement age and take up social‑insurance‑liable jobs qualify; self‑employed, freelancers, farmers, civil servants and most mini‑jobbers are excluded.
  • The government estimates an annual tax revenue loss of about 890 million euros, with employers required to keep paying pension contributions for eligible older employees.
  • The bill includes a two‑year evaluation, after which extending eligibility—such as to the self‑employed—could be considered.
  • Opposition parties warn of constitutional risks from age‑based tax treatment and question the impact, citing a projected 168,000 users versus studies suggesting far fewer roles filled as roughly 400,000 workers exit the labor force each year; the debate also intersects with forecasts of higher pension contribution rates from 2028.