§ 29 Tax Act (StG) - Income from Pension Provision

1. Taxable are all incomes from old-age, survivors', and disability insurance, from occupational pension schemes, and from recognized forms of tied self-provision, including lump-sum payments and repayments of deposits, premiums, and contributions.

2. Incomes from occupational pension schemes particularly include benefits from pension funds, savings and group insurances, as well as from vested benefits policies.

3. Incomes from annuities and from usufructuary benefits are taxable at 40 percent.

4. Section 31 subsection b remains reserved.

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