by Stefan Rullktter, Euro am Sonntag
In issue 22/2021 you reported that the Federal Fiscal Court warns against double taxation of statutory pensions in two fundamental rulings. The claims of two retired couples were nevertheless dismissed by the highest tax court. Are the plaintiffs satisfied with it now or are they continuing the litigation?
Euros on Sunday Both of the unsuccessful couples have lodged a constitutional complaint in Karlsruhe against the decisions of the Federal Fiscal Court (BFH). The retirees, who are now suing again, do not benefit from the fundamental rulings, however, because the judges did not recognize any double burden with them.
Double taxation therefore exists if the insurance premiums paid out of already taxed income were higher than the tax-free part of the pension payments. In the latter, neither the basic allowance nor health and long-term care insurance contributions may be included. The crux of the matter is that the calculation prescribed by the BFH for husbands also includes a possible widow’s pension. For example, married seniors are less likely to experience double taxation. This puts them at a disadvantage compared to unmarried pensioners.
First, however, the Federal Constitutional Court must examine whether it accepts the complaints for a decision. The Association of Taxpayers, which supports one of the two married couples in the sample lawsuit, offers potentially affected pensioners further tips for action and a sample claim for free download on taxzahler.de. Objections can be lodged against tax notifications that are not yet final and an application can be made to suspend the taxation procedure, citing the pending constitutional complaints (Az. 2 BvR 1143/21 and 2 BvR 1140/21).
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