Errors in tax assessments for the basic pension supplement

Because the basic pension supplement was only made tax-free retrospectively, it is still treated as taxable in many tax assessments for 2021 and 2022.

Around 1.1 million pensioners have been receiving the basic pension supplement since 2021. However, it was not until the end of 2022 that the supplement was retroactively made tax-free by the Annual Tax Act 2022. Because the pension insurance company was unable to take the change in the law into account quickly enough when reporting pension data to the tax office, pensioners are now receiving tax assessments in many cases in which income tax is levied on the supplement. This is annoying, but no cause for concern: The pension insurance company will correct the incorrect declarations and then the tax assessment will also be corrected automatically. An appeal is not necessary.