Arbeitspapier
Taxing Pensions and Retirement Benefits in Germany
The paper motivates and describes the tax treatment of German retirement benefits and pensions after the 2005 reform initiated by the German Federal Constitutional Court. The main question is whether this reform has produced a “level playing field” among the many instruments generating retirement income in Germany. The paper briefly outlines rational principles for the taxation of retirement benefits and pensions and compares these with current practice in Germany and abroad.
- Language
-
Englisch
- Bibliographic citation
-
Series: CESifo Working Paper ; No. 5636
- Classification
-
Wirtschaft
- Event
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Geistige Schöpfung
- (who)
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Börsch-Supan, Axel
Quinn, Christopher
- Event
-
Veröffentlichung
- (who)
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Center for Economic Studies and ifo Institute (CESifo)
- (where)
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Munich
- (when)
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2015
- Handle
- Last update
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10.03.2025, 11:43 AM CET
Data provider
This object is provided by:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Arbeitspapier
Associated
- Börsch-Supan, Axel
- Quinn, Christopher
- Center for Economic Studies and ifo Institute (CESifo)
Time of origin
- 2015
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