How is the widow’s pension offset against your own pension?

If the life partner dies, widow and orphan pens should ensure that the livelihood of the surviving is reasonably secured. The same applies if a parent dies and the children are still minor or in training, then an orphan pension is paid. However, the following applies to both types of survivors: they should primarily support those who themselves do not have a high income. Therefore, they are shortened as soon as the bereau’s income exceeds a certain amount.

In general, the conditions for the survivor’s pension are complicated. And both the pension heights, allowances and the taxation rates depend on the calendar year, the date of birth of the deceased, the respective retirement age, the age of the survivors and the date of marriage. Therefore, the following applies: Be sure to consult experts who give concrete tips in their own case. The following principles apply:

An exemption applies initially, it is currently 1038.05 euros for single people in 2025. It is calculated from the current pension value per pension point (currently 39.32 euros) and is multiplied by a factor of 26.4. If the surviving younger children who are still authorized to orphans, the allowance increases the allowance to pay child supplements, and for two children it is around 1,500 euros.

Then it is determined how far your own net income or the net dent is above this allowance. Assuming your own monthly pension is 1500 euros, minus the 1038 euro allowance, therefore remain 462 euros. The German pension insurance is calculated by a flat rate of 15 percent of this. In this case, this results in 69.30 euros. The widow’s pension is then shortened by this amount because your own net dent is somewhat higher than the allowance allows.

In the case of survivors who still work and do not receive a pension themselves, the net work income is based on the exemption. Of this, 40 percent of this are taken into account. So if you earn 2500 euros, minus 1038 euros, you are 1462 euros above the allowance. Of this, 584 euros will be deducted, i.e. deducted from the widow’s pension amount.

All types of income are used to determine the net income, except for the so -called “needs -oriented services”, that are disability pensions, citizen allowance and basic security. The benefits from state-funded pension contracts (i.e. Riester and Rürup pension) do not fall underneath.

Income such as the monthly pension, or the monthly income, income from renting and leasing, capital income (i.e. savings interest or stocks), as well as the expected annual income are given. The gross amounts of all income are first determined. In the case of employees, 40 percent are then deducted from this, which should roughly correspond to the tax and tax load on dependent employees. In pensions, 15 percent are deducted, which should correspond to the usual taxes and health insurance taxes. 25 percent are deducted from tenant income. The remaining values ​​are added up and result in net income.

With this, you then proceed as described above to determine the remaining part of the widow’s pension that is paid out.

For taxation, it is insignificant whether someone only receives a pension or receives a widow’s pension. Basically, the following applies: Both income is added up and a basic allowance applies again. This time the basic allowance for pensioners, who is in 2025 at 12,084 euros. This basic allowance is deducted from your own pension income. The taxation of the pension only begins from around 1000 euros a month.

According to the Federal Ministry of Finance, new retirement can currently receive a gross dent of around 16,240 euros per year, or 1323 euros per month without paying taxes, because: The tax share of the pension was already 83 percent, which means 13,481 euros of the 16,240 euros annually Taxation. From this, pensioners can initially deduct special expenses and pension expenses, and claim extraordinary burdens, which happens on the annual tax return. This reduces your pension so that the 12,084 euros will remain taxable.

However, the respective taxation share of the pension is not the same for all pensioners, but is aimed at the year of pension and increases something annually. In 2005 this increasing taxation rate began 50 percent. In 2040, 100 percent of gross gate income will then be taxed.