What is 3 2 19 1

(1) 1Included in income from employment
1.

Salaries, wages, gratuities, royalties and other emoluments and benefits for employment in public or private service;

1a.

Contributions from the employer to his employees and their accompanying persons on the occasion of events at company level with a social character (company event). 2Grants within the meaning of sentence 1 are all expenses of the employer, including sales tax, regardless of whether they are individually attributable to individual employees or whether it is an arithmetical share of the costs of the company event that the employer expends to third parties for the external framework of the company event . 3Insofar as such benefits do not exceed the amount of 110 euros per company event and participating employee, they do not belong to the income from non-self-employed work if participation in the company event is open to all members of the company or a part of the company. 4Clause 3 applies to up to two company events per year. 5In deviation from Section 8 (2), the benefits within the meaning of sentence 1 are to be set at the employer's expenses in the sense of sentence 2 that are proportionally attributable to the employee and his accompanying persons;

2.

Waiting allowances, retirement allowances, widow's and orphan's allowances and other payments and benefits from previous services, also insofar as they are paid by employers of persons subject to compensation to persons entitled to compensation as a result of a division carried out in accordance with Section 10 or Section 14 of the Pension Compensation Act

3.
Current contributions and current payments from the employer from an existing employment relationship to a pension fund, a pension fund or for direct insurance for a company pension scheme. 2Income from non-self-employed work also includes special payments that the employer makes in addition to regular contributions and benefits to such a pension fund, with the exception of payments by the employer
a)

for the initial provision of capital resources to meet the solvency capital requirement according to Sections 89, 213, 234g or 238 of the Insurance Supervision Act,

b)

to restore adequate capital resources after unforeseeable losses or to finance the strengthening of the calculation bases due to an unforeseeable and not only temporary change in circumstances, whereby the special payments do not lead to a reduction in the current premium or special payments may be triggered by the reduction in the current premium,

c)

during the retirement period in accordance with Section 236 (2) of the Insurance Supervision Act or

d)

in the form of redevelopment funds;

Special payments from the employer are, in particular, payments to a pension fund
a)

his departure from a company pension plan that is not financed by means of capital coverage, or

b)

the change from one non-funded company pension scheme to another that is not funded.

3Special payments within the meaning of sentence 2, second half-sentence, letter b, are only to be assumed for current and recurring payments in accordance with the periodic requirement insofar as the assessment of the employer's payment obligations in the pension system after the change exceeds the assessment of the payment obligation at the time of the change. 4Restructuring funds are special payments by the employer to a pension fund on the occasion of the system change of a company pension plan not financed by means of capital coverage on the financing or benefit side, which serve to finance the pension obligations or pension entitlements existing at the time of the changeover In the case of ongoing and recurring payments according to the periodic requirement, restructuring funds can only be assumed if the assessment of the employer's payment obligations in the pension system after the system changeover exceeds the assessment of the payment obligations at the time of the system changeover.
2It does not matter whether it is ongoing or one-off payments and whether there is a legal claim to it.
(2) 1From pension payments, an amount determined according to a percentage and limited to a maximum amount (pension allowance) and a surcharge on the pension allowance remain tax-free. 2Pension payments are
1.
the retirement pension, widow's or orphan's benefit, the maintenance contribution or a similar payment
a)

on the basis of civil service law or corresponding statutory provisions,

b)

according to the civil service principles of corporations, institutions or foundations under public law or public law associations of corporations

or
2.

in other cases, benefits and benefits from previous services due to reaching an age limit, reduced earning capacity or benefits for surviving dependents; Payments due to reaching an age limit are only considered as pension payments if the taxpayer has reached the age of 63 or, if he is severely disabled, he has reached the age of 60.

3The relevant percentage, the maximum amount of the pension allowance and the supplement to the pension allowance can be found in the table below:

Year of
Supply
beginning
Pension allowanceSurcharge for
Supply
allowance
in Euro
in the
Supply
covers
Maximum amount
in Euro
until 200540,03 000900
since 200638,42 880864
200736,82 760828
200835,22 640792
200933,62 520756
201032,02 400720
201130,42 280684
201228,82 160648
201327,22 040612
201425,61 920576
201524,01 800540
201622,41 680504
201720,81 560468
201819,21 440432
201917,61 320396
202016,01 200360
202115,21 140342
202214,41 080324
202313,61 020306
202412,8  960288
202512,0  900270
202611,2  840252
202710,4  780234
2028 9,6  720216
2029 8,8  660198
2030 8,0  600180
2031 7,2  540162
2032 6,4  480144
2033 5,6  420126
2034 4,8  360108
2035 4,0  300 90
2036 3,2  240 72
2037 2,4  180 54
2038 1,6  120 36
2039 0,8   60 18
2040 0,0    0  0


4The assessment basis for the pension allowance is
a)

if supply begins before 2005

twelve times the pension for January 2005,

b)

at the start of supply from 2005

twelve times the pension for the first full month,

plus expected special payments in the calendar year to which a legal claim exists at this point in time. 5The surcharge on the pension allowance may only be taken into account up to the amount of the assessment base reduced by the pension allowance. 6If there are several pension payments with different starting dates, the total allowable maximum amount of the pension allowance and the supplement to the pension allowance are determined according to the year in which the first pension payment commenced. 7If a survivor's payment follows a pension, the percentage, the maximum amount of the pension exemption and the surcharge to the pension exemption for the survivor's payment are determined after the year in which the pension begins. 8The pension allowance calculated in accordance with sentences 3 to 7 and the surcharge on the pension allowance apply for the entire term of the pension payment. 9Regular adjustments to the pension do not lead to a recalculation. 10Notwithstanding this, the pension allowance and the supplement to the pension allowance are to be recalculated if the pension payment increases or decreases due to the application of credit, suspension, increase or reduction regulations. 11In these cases, sentences 3 to 7 with the changed pension payment are to be used as the assessment basis within the meaning of sentence 4; In the calendar year of the change, the highest pension allowance and the surcharge on the pension allowance are decisive. 12For each full calendar month for which no pension payments are paid, the pension allowance and the supplement to the pension allowance are reduced by one twelfth each in this calendar year.