{"id":5842,"date":"2026-09-11T10:16:07","date_gmt":"2026-09-11T08:16:07","guid":{"rendered":"https:\/\/ch.schubwerk.eu\/faq\/german-pension-system-and-taxation\/"},"modified":"2026-10-06T12:52:17","modified_gmt":"2026-10-06T10:52:17","slug":"le-systeme-de-pension-allemand-et-la-fiscalite","status":"publish","type":"faq","link":"https:\/\/www.consultinghouse.eu\/fr\/faq\/german-pension-system-and-taxation\/","title":{"rendered":"Syst\u00e8me allemand de retraite et fiscalit\u00e9"},"content":{"rendered":"<p class=\"wp-block-paragraph\">Cela signifie \u00e9galement que tous les cr\u00e9dits figurant sur le compte d\u2019assurance auxquels un employ\u00e9 n\u2019a pas vers\u00e9 lui-m\u00eame des cotisations, par exemple pour des p\u00e9riodes de garde d\u2019enfants, d\u2019incapacit\u00e9 de travail ou d\u2019\u00e9tudes scolaires, sont perdus.<br><br>Un travailleur peut avoir ses cotisations rembours\u00e9es si il a quitt\u00e9 le r\u00e9gime d\u2019assurance obligatoire de l\u2019assurance pension l\u00e9gale et n\u2019est plus autoris\u00e9 \u00e0 souscrire une assurance volontaire.<br><br><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Pas d'assurance obligatoire<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><br>Un employ\u00e9 peut avoir quitt\u00e9 le r\u00e9gime d\u2019assurance obligatoire s\u2019il a quitt\u00e9 l\u2019Allemagne. Avec son nouveau travail dans le nouveau pays, il n\u2019est plus soumis \u00e0 l\u2019assurance obligatoire dans l\u2019assurance pension l\u00e9gale en Allemagne.<br><br><\/p>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/2026\/09\/CTA20Payroll20Solutions.png\" alt=\"CTA Solutions de paie\"\/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Assurance volontaire<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><br>Si un salari\u00e9 n\u2019est plus soumis \u00e0 une assurance obligatoire, il est examin\u00e9 s\u2019il peut souscrire une assurance volontaire. Si il peut souscrire une assurance volontaire, un remboursement des cotisations est exclu.<br><br>En tant que N\u00e9erlandais, un travailleur peut toujours souscrire une assurance volontaire, quel que soit son lieu de r\u00e9sidence.<br><br>En tant qu\u2019\u00e9tranger, un travailleur peut souscrire une assurance volontaire dans le cadre de la s\u00e9curit\u00e9 sociale allemande si il r\u00e9side en Allemagne. Si il r\u00e9side \u00e0 l\u2019ext\u00e9rieur de l\u2019Allemagne, cela d\u00e9pend du lieu de r\u00e9sidence et de la nationalit\u00e9. On distingue ici les \u00c9tats de l\u2019Espace \u00e9conomique europ\u00e9en, les \u00c9tats avec lesquels l\u2019Allemagne a conclu un accord de s\u00e9curit\u00e9 sociale, ainsi que les pays \u00e9trangers non contractuels.<br><br><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Remboursement des cotisations ou de la pension<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><br>Si un salari\u00e9 n\u2019est ni soumis \u00e0 une assurance obligatoire ni en droit d\u2019\u00eatre couvert volontairement, il peut obtenir le remboursement des cotisations. Cela est possible m\u00eame si la p\u00e9riode de cotisations requise de cinq ans a \u00e9t\u00e9 remplie et qu\u2019il y a donc droit \u00e0 une pension de retraite standard. Cependant, cette situation se produit g\u00e9n\u00e9ralement uniquement dans le cas des \u00e9trangers.<br>Avant que les cotisations du salari\u00e9 puissent \u00eatre rembours\u00e9es, celui-ci doit respecter un d\u00e9lai d\u2019attente de 24 mois.<\/p>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/2026\/09\/CTA20Payroll20Solutions.png\" alt=\"CTA Solutions de paie\"\/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>","protected":false},"excerpt":{"rendered":"<p>The refund of contributions &#8211; An overview<\/p>\n<p>Contributions to statutory pension insurance can be refunded for various reasons. With the refund of contributions, all claims to benefits from the statutory pension insurance expire.<\/p>","protected":false},"template":"","faq_category":[14],"class_list":["post-5842","faq","type-faq","status-publish","hentry","faq_category-employing-in-germany"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>German pension system and taxation - Consultinghouse<\/title>\n<meta name=\"description\" content=\"Explore German pension contribution refunds and the tax and entitlement considerations discussed in this FAQ.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.consultinghouse.eu\/fr\/faq\/le-systeme-de-pension-allemand-et-la-fiscalite\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"German pension system and taxation - 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