Pension payment notification procedure

The pension payment notification procedure enables the correct tax registration of the pension payments.

The pension insurance institutions transmit the pension receipt notifications (RBM) to the Central Allowance Office for Retirement Assets (ZfA). The RBM include the amounts paid by the pension provider. The ZfA collects the data and forwards it to the state tax authorities and the responsible tax offices. The pension receipt notifications can be assigned to the correct pension recipient via the tax identification number.
The pension receipt notification procedure has been in effect since the 2005 calendar year.

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The pension receipt notification procedure is a purely technical procedure for informing the tax offices. The notification procedure does not affect the obligation to submit a tax return.

Help is available from voluntary pension advisors, income tax relief associations and members of the tax advisory professions. The information and collection points of the Hamburg tax offices are available for issuing tax return forms and clarifying individual questions.

Related Links

  • How are pensions taxed?
  • Retirement income calculator (Bavaria)
  • Central Allowance Office for Retirement Assets (ZfA)

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