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New from 2026

Active Pension 2026

Earn up to 2,000 EUR monthly tax-free. How the new regulation works for retirees.

2,000 EUR

per month tax-free

24,000 EUR

per year tax-free allowance

No

Earning limit

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How the Active Pension Works

1. Receive Regular Pension

You must have reached statutory retirement age and be receiving your regular old-age pension.

2. Take on a Side Job

Whether minijob, part-time or full-time - you can take on any type of employment.

3. Use Tax Benefit

The first 2,000 EUR monthly is income tax-free. Above that, your personal tax rate applies.

4. Increase Pension (optional)

If you continue paying pension contributions, your pension increases - up to 39 EUR/month per work year.

Example: Retiree with Side Job

Starting Situation

  • Pension (net):1,400 EUR/month
  • Additional income:1,800 EUR/month
  • Of which tax-free:1,800 EUR

Result

Pension:1,400 EUR
+ Additional income (net):1,600 EUR
Total income:3,000 EUR

* After deduction of health/nursing care contributions from additional income

Important for Early Retirees

The complete abolition of earning limits only applies to the regular old-age pension after reaching the statutory retirement age. Early retirees (before 67) and disability pensioners still have limits - though these have been raised to 18,936 EUR/year (early pension).

Frequently Asked Questions

What is the Active Pension (Aktivrente)?

The Active Pension is a 2026 regulation that allows retirees to earn up to 2,000 EUR monthly tax-free. It aims to combat the skilled worker shortage and enable retirees to participate longer in working life.

Who can use the Active Pension?

The Active Pension applies to recipients of the regular old-age pension at the statutory retirement age. Early retirees and disability pensioners still have earning limits, though these have been relaxed.

How much can I earn as a retiree in 2026?

With the regular old-age pension, there is no longer an earning limit - you can earn unlimited amounts. The first 2,000 EUR/month (24,000 EUR/year) are additionally tax-privileged through the Active Pension.

Do I have to pay taxes on Active Pension earnings?

The first 2,000 EUR monthly are exempt from income tax. Social security contributions (health and nursing care insurance) still apply unless you have an exemption.

Does my pension increase if I continue working?

Yes! If you continue paying pension insurance contributions as a retiree, your pension increases. Per year of full-time work, you can expect about 1 pension point more (approximately 39 EUR/month).

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