Bereavement benefit

Pensions due to death are in the German statutory pension insurance, the widower's and widow's pension (the widow's pension ) and half - or full orphan's pension and child benefits. They are called pensions because of death, because it is the conditions for payment of the death of the insured spouse or parent or the death of the divorced spouse of an insured person. The death here is the insurance case. The pensions for death to replace the maintenance, the date of the deceased has provided ( Maintenance replacement function). While widows and orphans pensions from the insurance of the deceased are, education annuity is an annuity from the insurance of the surviving person.

Registered civil partners are treated in the survivors' pensions spouses.

  • 5.1 Justification of the income deduction
  • 5.2 to Consider types of income 5.2.1 Income from employment
  • 5.2.2 Income replacement income
  • 5.2.3 Investment income
  • 5.2.4 Non-adjusting current income
  • 5.3.1 Reduction Amount
  • 5.3.2 allowance

Pensions to widows and widowers

The survivor's pension to widows to replace the maintenance of which the deceased spouse after his death can no longer provide, (partially). The survivors will receive two years ( in old cases without time limitation ) a pension (Simplified ) amounting to 25 % of the pension paid or calculated pension for complete incapacity of the deceased insured in the pension qualifying period, or paid at the time of death, old-age pension in the pension phase (small widow's pension ). Did the survivors reached a certain age or educating a child or he is incapacitated, so he gets unlimited 55% ( in old cases 60 % ) (large widow's pension ). Regardless of the type of the widow's pension she is in the first three calendar months after the death of 100 % of the pension of the insured, so-called death quarter.

In many cases, the survivor's pension contributes to that retirees are not covered with short or no employment history below the poverty threshold.

Did the survivors own income, then 40 % of the lump-sum net income, to the extent it exceeds a certain exempt amount will be deducted from the survivor's pension.

Marries the survivors again, so is omitted survivor's pension, which is resigned under § 107 SBG VI. When the second spouse dies or the second marriage ends in divorce, the pension from the first spouse from the month following the death or the divorce judgment can be made again. A severance pay paid shall be deducted if the new marriage lasted less than 24 months.

In marriages that have not lasted at least one year, the survivor has according to § 46 para 2 a SGB VI only a claim if the particular circumstances of the case, the assumption is justified that it is not the sole or predominant purpose of marriage had been to create an entitlement to survivor ( so-called supply marriage ).

Since 1986, men and women are equal in the survivors' pensions. Previously, widower only have been entitled to a survivor's pension if the maintenance of the family had been mostly denied by the deceased wife. The had underlain that the wife is not employed during the marriage nor the idea. By assimilating the legislature an order of the Federal Constitutional Court from 1975 has complied.

The widow's pension has been asked repeatedly for discussion in Germany. For example, it was considered that she might possibly be paid only in case of need. Various amendments were but so far no large majority.

Small widow's pension

The small widow's pension is paid to widows and widowers, which requires of the state a greater contribution to the maintenance. Your backup destination is therefore lower. It is according to § 46 para 1 of the SGB VI - simplified - 25% of the paid or calculated pension for complete incapacity of the deceased insured in the pension qualifying period, or paid at the time of death, old-age pension in the pension phase and is coupled to the conditions that the deceased spouse has fulfilled the general qualifying period of 5 years. The claim is for a maximum of 24 calendar months following the month in which the insured person died.

The small widow's pension may § 242a, Section 1 of the SGB VI to be used without restriction to 24 calendar months to complete, if the spouse died before 1 January 2002, or if at least one spouse was born before January 2, 1962, the marriage before the was January 1, 2002 closed ( so-called enforce special backlog ).

Great widow's pension

Meets the survivors addition to the conditions for the small widow's pension in addition one of the following conditions, he may claim the large widow's pension. According to § 46 para 2 of the survivors must

  • Your own child or a child of a deceased spouse who has not attained the age of 18 years to educate, ( he makes in the same household for a disabled child, there is no age limit on the child) or
  • Be incapacitated or
  • The 45 years of age. This limit rises to § 242a paragraph 5 SGB VI from 2012 gradually from 45 to 47 depending on year of death of the insured. In cases of death from 2029 the age of 47 applies.

The large widow's pension is 55 % ( enforce special backlog: 60 %) of the paid or calculated pension for complete incapacity of the deceased insured in the pension qualifying period, or paid at the time of death, old-age pension in the pension phase. In contrast to the small widow's pension, the reference period of the large widow's pension is not limited to two years.

It has neither been the small widow's pension was based be is still an earlier reference to the small widow's pension, contrary to the claim on the large widow's pension.

Reduced pension

Dies / the insured before his 65th birthday, the widow's will be reduced by a discount of 0.3 percent per month, the pension begins before the 65th birthday; maximum of 10.8 percent ( § 77 para 2 No. 4 SGB VI). The discounts apply to all pensions due to death, including the large and the small widow's pension.

The age limit of 65 years applies for retirement or death of / the insured after December 31, 2023. Transitional valid in case of death / retirement before January 1, 2024 depending on the year and month of death, instead of the 65th birthday the following age be reached before the deductions of 0.3 percent per month (maximum 10.8 percent ) was calculated ( see § 264d SGB VI):

Children's allowance

Where the surviving spouse brought up a child in the first three years of life, then the widow's pension increases after the death quarter of a children's allowance. The child supplement was created to compensate for the lowering of the level of the widow's pension in new cases, so it is not granted in old cases, which are not affected.

The child allowance is calculated according to § 78a para 1 of the SGB VI by a certain number of personal earnings points are credited for each month of the parental leave period. At 36 months, children education of the supplement is on the large widow's pension monthly € 54.93 (West ) or € 48.74 (East) (as of 1 July 2011). For each additional child from the half. In the small widow's pension of the award is for the first child at € 24.97 or € 22.15.

Pensions because of death to the surviving civil partners

In the statutory pension insurance in Germany and the same-sex registered under the Civil Partnership Act partners were included in the survivor's pension with effect from 1 January 2005. Also, the surviving spouse pursuant to § 46 para have since 4 SGB VI entitled to a survivor's pension. The same applies for the pension education ( § 47 para 4 SGB VI).

A ruling by the Federal Constitutional Court are also in company pensions for workers in the public service after the statute of the Employees Retirement Fund of the Federation and the Länder ( VBL ) to treat marriages and civil partnerships the same.

Pension after the penultimate spouse or registered partner

One lives by the remarriage of the survivor divestments in widow's pension in accordance with § 46 para 3 of the SGB VI again when the new connection is divorced or the new spouse or life partner dies. 90 para 1 shall be credited SGB VI claims for care, maintenance or pensions after the last partner in full accordance with § On the widow's pension after the penultimate spouse or life partner. An allowance does not exist so far.

Orphan's pension

The orphan's pension (very simplified) for Orphans 10% to 20 % of the pension of the deceased insured for full orphans 20% to 40 % of the pension the deceased person with the higher pension.

Income deduction

According to § 97 SGB VI will be deducted from pensions because of death income of the surviving part if it exceeds a certain exempt amount. Will be imputed 40 % of the chargeable income. By the end of the third calendar month following the month in which the spouse is deceased, yet there is no income deduction.

The income deduction is generally excluded if the insured died before 1 January 1986 or the spouses have declared until 31 December 1988, the pension system towards effective that the survivor's right to continue to be applied to 31 December 1985 for them (§ 314 SGB ​​VI).

Justification for the income deduction

The income is calculated as the survivor on the death pension for the purpose of promoting the maintenance replacement idea of ​​retirement. Here, it is assumed that the pension or not is not at a sufficiently high income due to death in full required. In addition to the recognition of acquisition, income compensation and property income under § 97 SGB VI is to avoid unwarranted duplication of services, according to § 93 SGB VI also a survivor of the statutory accident insurance taken into account.

The income deduction is consistent with the Constitution, according to a ruling by the Federal Constitutional Court.

To be considered types of income

When the income deduction SGB IV are taken into account according to § 18a:

  • Earned income,
  • Acquisition of replacement income,
  • Property income and
  • Parents money.

Income from employment

Earned income are wages, labor income and similar income.

Not as earned income in this respect shall pay parts that are to be used through salary to 4 per cent of the income threshold in the general pension insurance for occupational pensions, as well as pay that receives a carer of the patient, the fee is the appropriate scope of the maintenance activity care allowance does not exceed within the meaning of § 37 of the Eleventh book.

Labor income is the positive total gains or losses for the following work types of income:

Income replacement income

Income replacement income are

Child -related services are not considered. Not to take into account types of income also include pensions due to death unless the child-raising pension and survivor's pension from the accident insurance as well as benefits of the survivor ( eg orphan's pension ), unemployment benefit II / social benefit, social assistance and basic security benefits in old age and education funding pursuant to Federal Training Assistance Act ( federal financial aid ).

Property income

Property income is the positive sum of the positive or negative surplus, gains or losses on assets following types of income:

Non-adjusting current income

In so-called old cases occupational and private pensions, benefits from the increased insurance the statutory pension and income from property and parental benefits qualifying free ( § 114 SGB IV) remain. A enforce special backlog occurs when the spouse is insured before 1 January 2002 has died or if the marriage took place before that day and at least one spouse was born before January 2, 1962.

Determining the chargeable income

Of the types of income to be considered the lump-sum net income according to the provisions in § 18b SGB IV is first determined in each case by a certain reduction amount will be deducted. Then you issue the allowance pursuant to § 97 Section 2 Sentence 1 and 2 SGB VI. Of the eligible income then remaining 40 % will be added ( § 97 paragraph 2 sentence 3 SGB VI).

Amount of reduction

The amount of reduction is a high amount depending on the type of income varies between 5% and 40 % of income. When purchasing replacement income for the amount of the percentage also important to know whether the performance began before 2011 or after 2010. Through the reduction is considered that the survivor has to pay on his income taxes and social security, so it really is not the full income available. Because of generalizing the resulting net calculation can differ from the actual net.

Allowance

From the determined by the reduction in lump-sum monthly net income of the exempt amount is deducted.

In widow's pensions or pensions from the education allowance is included with the 26.4 times the current pension value. These are since 1 July 2013 in the West € 742.90 and € 657.89 in the east. For orphans pensions allowance at 17.6 times the current pension value ( € 495.26 or € 438.59 ) is located. The respective allowance increases for each child of the pensioner, the right to an orphan 's pension has (or would have if it were a child of the deceased ) to 5,6 times the current pension value ( since July 1, 2013: € 157.58 or € 139.55 ).

Federal Constitutional Court of Germany Netzeitung
392731
de