Overview

• From 1 January 2026, retirees at statutory pension age could earn up to €2,000 per month tax‑free under the Aktivrente, though health and long‑term care contributions would still apply.
• Finance ministry figures point to revenue losses of about €900 million in 2026 and roughly €1 billion annually thereafter, while Caritas and the IW warn of €2.8–3 billion and question the policy’s fairness and labor impact.
• The Deutsche Rentenversicherung will integrate the Erwerbsminderungs‑zuschlag into the main pension from December 2025, reissue notices, and perform a 17‑month catch‑up calculation with no clawbacks if the new amount is lower.
• Once counted as regular income, the integrated surcharge can reduce widows’ or widowers’ pensions via income tests, so recipients are urged to review notices expected from mid‑November and observe the one‑month appeal window.
• Retirees face concurrent tax rules: the Altersentlastungsbetrag in 2025 is 13.2% of eligible income up to €627, minijob earnings up to €556 per month avoid payroll taxes but exceeding the limit can trigger tax class VI, and low‑income seniors may boost support by claiming the Grundsicherung rentenfreibetrag of up to €281.50 monthly if eligible.