Introduzione

Two buckets inside “other income”

“Other income” in German tax law covers very different items. The two most common for private clients are: (1) pension income—statutory pensions and private annuities taxed under §22 EStG—and (2) private disposals under §23 EStG, which include gains on real estate sold within ten years and gains on movable assets such as gold, artwork, or crypto sold within one year. Despite sharing the same headline category, their rules, timelines, and reliefs are distinct.

Transition rules & cohorts

Since the 2005 reform, statutory pensions have moved to downstream taxation with a cohort-specific taxable share. The 2024 reform (part of the Growth Opportunities Act) slows the ramp-up: the share increases by only 0.5 percentage points per cohort, reaching 100% from 2058 onward. That nuance controls how much of your gross pension is taxable for life.

Disposals: timeline thinking

Private disposals are all about periodi di detenzione e il annual de minimis. Real estate has a ten-year rule, with important exceptions for owner-occupied property. Movables (including crypto) have a one-year rule; from 2024, up to €1,000 total net gains per calendar year remain tax-free due to the de minimis threshold (a Freigrenze, not a deduction). Losses are ring-fenced to this category.

1) Base giuridica e fonti principali

• §22 EStG — Types of other income. :contentReference[oaicite:0]{index=0}
• DRV summary — taxable share by cohort; 100% from 2058. :contentReference[oaicite:1]{index=1}
• BMF overview — pension taxation 2025. :contentReference[oaicite:2]{index=2}
• §55 EStDV — Ertragsanteil tables (private annuities). :contentReference[oaicite:3]{index=3}
• §23 EStG — Private disposals (10-year / 1-year rules). :contentReference[oaicite:4]{index=4}
• BMF letter 06-Mar-2025 — crypto assets (Einzelfragen). :contentReference[oaicite:5]{index=5}
• Dejure — §23(3) sentence 5 EStG: de minimis €1,000 from 2024. :contentReference[oaicite:6]{index=6}

2) Pensions under §22 EStG

• Statutory pensions (GRV) are taxed by a cohort-specific taxable share fixed in the year after pension start. Example: first full year in 2025 → 83.5% taxable, 16.5% becomes a permanent personal allowance. Full taxation applies for pension starts from 2058. :contentReference[oaicite:7]{index=7}
• Downstream system & contributions: Contributions to the basic old-age system (e.g., GRV, Rürup) are 100% deductible since 2023 within annual caps, mitigating double taxation concerns. :contentReference[oaicite:8]{index=8}
• Other statutory-like pensions (e.g., disability, survivors) are generally taxed with the same cohort method, not via Ertragsanteil. :contentReference[oaicite:9]{index=9}
• Occupational pensions may be taxed differently (often as employment-type income/Versorgungsbezüge); see your specific plan’s rules.

3) Private Annuities (Ertragsanteil)

Per private lifetime annuities outside the statutory system, only the interest-like portion (Ertragsanteil) is taxable under §22; the percentage depends on age at first payment (see the table in §22/§55 EStDV; e.g., around 18–22% at ages 60–65). :contentReference[oaicite:10]{index=10}

Abbreviated term annuities use the separate §55 EStDV table. Always check whether a product is truly a qualifying annuity for income-tax purposes. :contentReference[oaicite:11]{index=11}

4) Private Disposals under §23 EStG

Real estate

• 10-year rule: Gains on privately held real estate are taxable if sale occurs within 10 years of acquisition. :contentReference[oaicite:12]{index=12}
• Owner-occupation exceptions: Tax-free if used exclusively for own residential purposes throughout, o used for own residential purposes in the year of sale and the two preceding calendar years (no full 36 months required; continuous use in the middle year suffices). :contentReference[oaicite:13]{index=13}

Movable assets (incl. gold, art, crypto)

• 1-year rule: Gains are taxable if sold within one year of acquisition; tax-free after one year, subject to anti-abuse and special rules. :contentReference[oaicite:14]{index=14}
• Annual de minimis (Freigrenze): From assessment year 2024, the total net gain from all private disposals is tax-free if it is less than €1,000 (Freigrenze—if exactly €1,000 or more, the full gain is taxable). :contentReference[oaicite:15]{index=15}
• Loss offset: Losses from private disposals can offset only gains within the same category (§23), not employment or capital-income tax. :contentReference[oaicite:16]{index=16}

5) Crypto specifics

• Classification: Crypto assets are treated as “other assets” (andere Wirtschaftsgüter) for §23 purposes. :contentReference[oaicite:17]{index=17}
• Holding period: Disposal gains are tax-free after 1 year. The 10-year extension does not apply to staking/lending—clarified by BMF (2025 update of the 2022 letter). :contentReference[oaicite:18]{index=18}
• De minimis: From 2024, the €1,000 annual Freigrenze applies across all your §23 gains (including crypto). :contentReference[oaicite:19]{index=19}
• Income from staking/lending/airdrops: Separate qualification may arise (e.g., other income or capital-type depending on structure); check the BMF letter’s definitions and examples. :contentReference[oaicite:20]{index=20}

7) Compliance checklist & useful links

• Confirm your pension cohort (year of first full payment) to fix the taxable share for life.
• For private annuities, determine the Ertragsanteil by age at start and the right table entry.
• For disposals, track acquisition/disposal dates, use/owner-occupation status, and keep records of costs.
• Aggregate all §23 gains/losses per calendar year to test the €1,000 Freigrenze (from 2024).
• For crypto, document wallets/txids; identify income vs. disposal gains; refer to current BMF guidance.

• §22 EStG; DRV/BMF pension overviews (2058 full taxation; 83.5% in 2025). :contentReference[oaicite:25]{index=25}
• 100% deductibility of base old-age contributions since 2023 (within caps). :contentReference[oaicite:26]{index=26}
• §55 EStDV — Ertragsanteil tables. :contentReference[oaicite:27]{index=27}
• §23 EStG — 10-year real estate; owner-occupation exception; 1-year movables. :contentReference[oaicite:28]{index=28}
• Freigrenze €1,000 from VZ 2024; full taxation if ≥ €1,000. :contentReference[oaicite:29]{index=29}
• BMF crypto letter 06-Mar-2025 — definitions; no 10-year extension for staking/lending. :contentReference[oaicite:30]{index=30}

8) FAQ