Apply for a lump sum for survivors

In the case of survivors' benefits, you can apply for a survivor's lump sum.

If you have been granted current survivors' benefits, e.B in accordance with the Federal Pension Act or from the statutory accident insurance, you can apply for a lump sum. You will also receive this lump sum if the right to the remuneration is suspended or if you have received a severance payment in the form of a lump sum for the entitlement to the remuneration.

In the case of survivors' pensions, proof must be provided by official documents (e.B pension notice from the pension office, the competent compensation authority or an institution of the statutory accident insurance).
The pension notice of an institution of the statutory pension insurance is not sufficient as proof.

Related Links

  • Paper tax return forms
  • Online procedure

Preconditions

Survivors' benefits are paid in accordance with one of the following laws:

  • the Federal Pensions Act or any other law that declares the provisions of the Federal Pension Act on Survivors' Pensions to be applicable mutatis mutandis, or
  • the provisions on statutory accident insurance, or
  • the provisions of civil service law applicable to the survivors of an official who died as a result of an accident at work, or
  • the provisions of the Federal Compensation Act on Compensation for Damage to Life, Body or Health.

Related Links

  • § 33b paragraph 4 Income Tax Act (EStG)
  • §§ 33b, 33b Abs. 4 Einkommenssteuergesetz (EStG)
  • The survivor's lump sum is applied for in the income tax return
  • The tax return can be submitted in paper or in the online procedure

Responsible for the content
Lower Saxony State Tax Office

Last update or date of publication
27.01.2022