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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 RĆ¼rup 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.