Which tax bracket for widow’s pension?

The widow’s pension is taxed in the same way as the old-age pension. The pension allowances are also the same. Initially, the tax office automatically sets the tax class for the widower/widow to 3. This also applies for the first calendar year after the death. In the year thereafter, tax class 1 applies. In this case, the time of death is automatically transmitted to the tax authorities by the competent registration office and the new tax class is then recorded in the electronic income tax card.