Information - Altersentlastungsbetrag; Beantragung

Age relief amount; application

There are various tax exemptions and reductions for the elderly.

Description

Taxpayers who have reached a certain age or who have to bear special burdens in view of their age are granted tax relief.

An age relief amount is granted to taxpayers who have reached the age of 64 before the beginning of the calendar year in which they received their income. The basis of assessment for the age relief amount is the salary plus the positive total of other income (excluding pensions and life annuities). In the case of joint tax assessment of spouses, the age relief amount must be taken into account for each spouse who meets the age requirement and has corresponding income. The amount of the age relief depends on the calendar year in which the 64th birthday was reached. For taxpayers born in 1940 and earlier, the age relief amounts to 40% of the tax base on a permanent basis, up to a maximum of EUR 1,900. For later birth cohorts, the age relief amount is gradually reduced. Thus, the age relief amount is

for the 1941 birth cohort 38.4% of the assessment basis, up to a maximum of EUR 1,824,
for the 1942 birth cohort 36.8%, up to a maximum of EUR 1,748,
for the birth cohort 1943 35.2 %, maximum 1,672 EUR,
for the birth cohort 1944 33.6 %, maximum 1,596 EUR,
for the birth cohort 1945 32.0 %, maximum 1,520 EUR,
for the birth cohort 1946 30.4 %, maximum 1,444 EUR,
for the birth cohort 1947 28.8 %, maximum 1,368 EUR,
for the birth cohort 1948 27.2 %, maximum 1,292 EUR,
for the birth cohort 1949 25.6 %, maximum 1,216 EUR,
for the birth cohort 1950 24.0 %, maximum EUR 1,140,
for birth cohort 1951 22.4 %, maximum EUR 1,064,
for the birth cohort 1952 20.8 %, maximum 988 EUR,
for the birth cohort 1953 19.2 %, maximum 912 EUR,
for the birth cohort 1954 17.6 %, maximum 836 EUR,
for the birth cohort 1955 16.0 %, maximum 760 EUR,
for the birth cohort 1956 15.2 %, maximum 722 EUR,
and for the birth cohort 1957 14.4 %, maximum EUR 684.

Prerequisites

You have reached the age of 64 and have retired.
You earn money in addition to your pension, for example, from work or rent.

Procedure

The age relief amount is granted ex officio in the income tax assessment.
The tax return can be submitted in writing or online.

Deadlines

The filing deadline for the 2022 income tax return is Sept. 30, 2023; for the 2023 income tax return, Aug. 31, 2024; and beginning with the 2024 income tax return, July 31 of the following year.

Required documents

Evidence of income

Forms

Form, Bavaria-wide: Formulare und Ausfüllanleitungen für die Steuererklärung und Vordrucke für weitere steuerliche Angelegenheiten

Please note

This form has to be signed and sent to the responsible authority. You can sign the form manually and send it by email/fax or sign the form electronically with your qualified electronic signature an send it by (secure) email. If the responsible authority has set up a De-Mail account, you can also send the form by De-Mail using an sender-confirmed message.

Online procedures

ELSTER - Ihr Online-Finanzamt
ELSTER - Your Online Tax Office bundles the online services of the tax authorities. Here you can prepare and submit tax returns and tax registrations via the Internet.