Tax
Aktivrente (Active Pension)
Definition
A German tax exemption effective January 1, 2026, under Rentenpaket II, allowing working pensioners past statutory retirement age to earn up to €2,000/month tax-free.
Key Takeaways
- Earn up to €2,000 per month (€24,000 per year) completely income-tax free past retirement age.
- Only applies to social-insurance contributing employment (not self-employed or Minijobs).
- Active work earnings remain subject to employee social security contributions.
- No separate application is required; Lohnsteuer exemption is processed automatically via payroll.
Detailed Explanation
The Aktivrente (Active Pension) is a tax incentive introduced on January 1, 2026, to encourage seniors to continue working voluntarily. Under the rule, Lohnsteuer (income tax) is not levied on the first €2,000/month (€24,000/year) of active work earnings on top of a pensioner's statutory retirement pension.
Key Qualifications - You must have reached the statutory retirement age (Regelaltersgrenze, currently age 67). - You must work in a social-insurance contributing job. Self-employed individuals, Beamte (civil servants), and Minijobbers are excluded. - Income tax is exempt, but standard social security contributions (health, nursing care, and pension insurance) remain payable on the work earnings.
Real-World Example Klaus, age 68, receives a monthly statutory pension of €1,800. He takes a part-time job earning €1,500/month. Under Aktivrente, his entire €1,500 work income is exempt from Lohnsteuer (income tax), saving him approximately €300/month (20% tax bracket). However, he still pays social security contributions of approximately €260/month (17.3% combined employee share). His net monthly income increases from €1,800 (pension only) to €3,040 (pension + after-contribution work income), an additional €1,240/month.
See Also:Riester-Rente•Steuerklasse