Tax ceilings 2019

It took a while before all authorities confirmed the new figures. Here is an overview of the new tax limits and ceilings that are important for the statutory pensions, supplementary pensions and other replacement incomes.

In 2019 you can choose between EUR 980 or EUR 1,260 for individual pension savings, the so-called 3rd pension pillar. For example, you pay EUR 294(= 30%) less taxes if you deposit EUR 980 or EUR 315 euros (= 25%) less if you save EUR 1,290. For long-term savings there is an indexation up to a maximum of EUR 2,350.

In addition to these amounts, the active members with the status of self-employed tax savings can be saved via the VAPZ or the Free Supplementary Pension for Self-Employed amounting to 8.17% of their professional income subject to a maximum of EUR 3,256.87. If the VAPZ has a 'social character', the amount rises to 9.40% of the income subject to a maximum of EUR 3.747,19.

With regard to the calculation of the maximum amounts to be paid for supplementary pensions in the 2nd pillar (80% rule), the estimates of the statutory pension or the pension ceilings are indexed as follows:

  • Self-employed: 25% of the income with a maximum of EUR 17,347.58
    or in other words at a maximum income of EUR 69,390.32
  • Wage earners: 50% of the wage with a maximum of EUR 28,801.31
    or in other words at a maximum income of EUR 57,602.62

The benefits resulting from an occupational accident for salaried personnel will be calculated in 2019 subject to a pay ceiling of EUR 44,330.26. Invalidity benefits due to private accident or illness are calculated subject to a pay ceiling of EUR 44,468.70.

The employer's contribution in the context of an individual pension commitment for employees is deductible up to EUR 2,490. The maximum wage bonus or 'non-recurring result-related benefits' may increase in 2019 up to EUR 3,383.