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Most pension expenses belong, as the name suggests, in the pension expenses appendix of the tax return. The contributions to the so-called first pillar of pension provision are also listed there: i.e. statutory pension, agricultural pension funds, professional pension funds (e.g. for doctors or lawyers, not press pension funds) and basic pension contracts (also called Rürup pension). The also existing Annex AV, for pension contributions, only refers to state-funded Riester contracts. There is also an RAV/bAV system for company pension contributions.