Recently, the BMF’s inquiry response regarding the tax-free employee bonus 2025 (§ 124b item 478 of the Income Tax Act) has been published. Using various examples, the Ministry of Finance has particularly addressed questions concerning differentiation options based on the “objective, business-related reasons” mentioned in the law.
A draft bill published by the Federal Government on 18 November 2025 already provides for initial adjustments to the partial pension scheme (§ 4a General Pensions Act), which will take effect on 1 January 2026.
What needs to be considered for partial retirement as of January 1, 2026 is shown in the following “quick check”:
As of January 1, 2026, significant restrictions will apply to additional earnings during unemployment: In order for marginal employment to remain permissible alongside the receipt of unemployment benefits or emergency assistance, one of the statutory “exceptions” pursuant to § 12 (2) of the Unemployment Insurance Act (AlVG) must be met. If this is not the case, the possibility of earning additional...
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