#BGBl. 2025 I Nr. 361Law on Tax Incentives for Employees in Retirement Age
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This German federal law, enacted on 22 December 2025 and published on 23 December 2025 as BGBl. 2025 I Nr. 361, introduces tax relief measures to encourage individuals who have reached retirement age to continue working. The Act, also known as the Aktivrentengesetz, is led by the Federal Ministry of Finance and falls under tax, social security, and supplementary social code provisions. It aims to make employment in retirement more financially attractive by providing specific tax benefits, thereby addressing labor shortages and supporting older workers who wish to remain active in the workforce. The legislation modifies rules concerning income taxation and social security contributions for pensioners engaged in employment.
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Key Changes
- Introduces new tax relief for income earned by individuals above statutory retirement age while receiving pension
- Modifies income taxation rules under the German Income Tax Act for working pensioners
- Adjusts interaction between pension income and employment income for tax purposes
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