Cross-border commuter information – Germany

As every year, the calculation of the Pension Fund's super-mandatory cover is approaching for German cross-border commuters; this has been liable to German taxation since 2016.

As our PF offers optional benefits in excess of the statutory minimum, the "individual employer contributions" information unfortunately does not exist. To be able to calculate the super-mandatory cover, the Pension Fund has created two information sheets. These can be accessed on the intranet. They detail the calculation using the rule of three. The Roche Pension Fund provides the "Contribution statement for cross-border commuters" for German cross-border commuters. This is required to calculate the super-mandatory cover. You can find it in "Pension funds – personal information" under "Certificates". The document name is "Taxes" for 2021.

Many people find calculating the super-mandatory cover complicated. As last year, we are therefore offering a calculation aid. The Excel sheet we have developed is very clear and simple and should be easy to use. It has also been revised slightly this year and adapted visually to the current certificates. You can find and download the tool here under Downloads (Berechnung Überobligatorium/calculate super-mandatory cover). Simply transfer all relevant data for you from the "Contribution statement for cross-border commuters" into the Excel tool, and the amount of your personal super-mandatory cover will be calculated.

For legal reasons, of course the AVR cannot guarantee that the calculation will be correct.

Written by Andreas Winkler, AVR Treasurer