Constitutional complaint on double taxation of pensions unsuccessful

The Federal Constitutional Court has not accepted two constitutional complaints regarding the double taxation of life annuities.

In 2021, the Federal Fiscal Court ruled in several high-profile cases on when pensions are subject to double taxation and developed a corresponding calculation scheme. Two of the plaintiffs at the time lodged a constitutional complaint against this decision. However, the Federal Constitutional Court has now not accepted these appeals for decision because, in its opinion, they were not sufficiently substantiated. However, the Constitutional Court set particularly high standards for the substantiation of the constitutional complaints and thus ultimately did a disservice to the general public, because it is now possible to continue to argue about the alleged or actual double taxation of life annuities.