Publication: Möglichkeiten zur Verringerung übermäßiger Steuerausfälle bei der Rentenbesteuerung - Eine interdisziplinäre Querschnittsaufgabe der Steuerwissenschaften
11/24/2025A recent article by Prof. Dirk Kiesewetter and Sophie Bakowies (together with Dr Malte Chirvi, Prof. Ralf Maiterth, Prof. Ralf P. Schenke and Dr Niklas Woitok) has been published in the journal Steuer und Wirtschaft (Tax and Economy).
This article examines the significance of the prohibition of double taxation in the system of deferred pension taxation. While the prohibition has been considered virtually absolute according to Federal Fiscal Court (BFH) case law, the Federal Constitutional Court's (BVerfG) decisions not to accept cases in November 2023 clearly call this view into question and expand the scope for legislative action. Model calculations for typical employment biographies show that the current law avoids double taxation in many, but not all, cases and that, at the same time, significant undertaxation occurs.
Income tax statistics are used to estimate both the number of taxpayers affected and the fiscal impact. Finally, three reform options for more equitable pension taxation are outlined, the most comprehensive of which significantly reduces undertaxation.
The article can be found in the following journal: StuW 04/2025, pp. 243-269.
