Reimbursement of contributions by pension fund is tax-free

The reimbursement of contributions by a pension fund is also tax-free if no waiting period of 24 months from the end of the insurance obligation is observed.

The reimbursement of compulsory contributions to a professional pension scheme is generally tax-free. According to the Federal Fiscal Court, there is no legal basis for the waiting period of 24 months from the end of compulsory insurance required by the tax authorities for reimbursement. The complaint was filed by a lawyer who took up a position as a civil servant and therefore had his old compulsory contributions reimbursed by the lawyers' pension fund.