Overview
- Earnings under the scheme remain subject to health and long‑term care contributions, leaving about €1,793 net from €2,000 gross as outlined by the Finance Ministry.
- Self‑employed people, freelancers and farmers are excluded despite self‑employed workers making up 29% of employed retirees, and only 32.4% of SMEs report allowing work beyond the statutory retirement age.
- The Finance Ministry projects roughly €890 million in annual costs from 2026 to 2030, with expected uptake ranging from about 168,000 users (official) to around 230,000 (DIW).
- Official 2024 microcensus data show 13% of 65‑ to 74‑year‑olds already work, often part‑time or marginally, with half in mini‑jobs and many logging under 20 hours a week.
- IAB researchers say Aktivrente is unlikely to be a gamechanger and recommend a one‑time bonus for deferring pension claims as a stronger incentive than the tax exemption.