databutler.dev · /facts — every fact · Verified Facts protocol · /.well-known/facts.json · /changes

Flat allowance against pension-type employment income

102 EUR/year

2026, from 2005-01-01 · verified 2026-10-03 against the official source · next expected change 2027-01-01

b) … ein Pauschbetrag von 102 Euro;
key
de/arbeitnehmer-pauschbetrag/versorgungsbezuege-pauschbetrag
value
102 EUR/year
period
2026
effective
2005-01-01 to date
source
https://www.gesetze-im-internet.de/estg/__9a.html
verified
2026-10-03 — fresh (34 days ago; next check by 2026-12-15)
next expected change
2027-01-01 (annual: a fixed day each year)
source checked
2026-11-02 (the newest day the automated check fetched the source page)
scope
Flat employment-expense deduction applied automatically unless higher Werbungskosten are proven.
hash
sha256:a9ee879fbae4edf1ddf86dbadf6bc5d74e640609c6ec9ead4715133bfacd6b9d
signature
EdDSA, key db-2026-10 — keys

As JSON

curl -s https://databutler.dev/f/de/arbeitnehmer-pauschbetrag/versorgungsbezuege-pauschbetrag?max_age=30d — schema; verify with npx verified-facts verify https://databutler.dev/f/de/arbeitnehmer-pauschbetrag/versorgungsbezuege-pauschbetrag

{
  "protocol": "verified-facts/0.3",
  "key": "de/arbeitnehmer-pauschbetrag/versorgungsbezuege-pauschbetrag",
  "label": "Flat allowance against pension-type employment income",
  "value": 102,
  "unit": "EUR/year",
  "period": "2026",
  "effectiveFrom": "2005-01-01",
  "effectiveTo": null,
  "source": "https://www.gesetze-im-internet.de/estg/__9a.html",
  "quote": "b) … ein Pauschbetrag von 102 Euro;",
  "verifiedDate": "2026-10-03",
  "nextScheduledRefresh": "2026-12-15",
  "changeCadence": "annual",
  "nextExpectedChange": "2027-01-01",
  "sourceCheckedAt": "2026-11-02",
  "status": "fresh",
  "ageDays": 34,
  "maxAgeDays": null,
  "scope": "Flat employment-expense deduction applied automatically unless higher Werbungskosten are proven.",
  "hash": "sha256:a9ee879fbae4edf1ddf86dbadf6bc5d74e640609c6ec9ead4715133bfacd6b9d",
  "signature": {
    "alg": "EdDSA",
    "kid": "db-2026-10",
    "jws": "eyJhbGciOiJFZERTQSIsImtpZCI6ImRiLTIwMjYtMTAifQ..Xa0_IBywbI2bGqbcU8EXs5iwlXBv3fKaxZYnH_teReIiVzdWxx4oPlPzNSOsGMq3Lvl7vgUlu9jfEsEwqpN5BQ",
    "keys": "https://databutler.dev/.well-known/jwks.json"
  },
  "publisher": {
    "name": "Data Butler",
    "url": "https://databutler.dev/"
  },
  "cite": {
    "url": "https://databutler.dev/facts/de/arbeitnehmer-pauschbetrag/versorgungsbezuege-pauschbetrag",
    "text": "databutler.dev, verified 2026-10-03 against https://www.gesetze-im-internet.de/estg/__9a.html"
  }
}