{
 "protocol": "verified-facts/0.2",
 "key": "de/arbeitnehmer-pauschbetrag/versorgungsbezuege-pauschbetrag",
 "label": "Flat allowance against pension-type employment income",
 "value": 102,
 "unit": "EUR/year",
 "period": "2026",
 "effectiveFrom": "2005-01-01",
 "effectiveTo": null,
 "source": "https://www.gesetze-im-internet.de/estg/__9a.html",
 "quote": "b) … ein Pauschbetrag von 102 Euro;",
 "verifiedDate": "2026-10-03",
 "nextScheduledRefresh": "2026-12-15",
 "status": "fresh",
 "ageDays": 10,
 "maxAgeDays": null,
 "scope": "Flat employment-expense deduction applied automatically unless higher Werbungskosten are proven.",
 "hash": "sha256:a9ee879fbae4edf1ddf86dbadf6bc5d74e640609c6ec9ead4715133bfacd6b9d",
 "signature": {
  "alg": "EdDSA",
  "kid": "db-2026-10",
  "jws": "eyJhbGciOiJFZERTQSIsImtpZCI6ImRiLTIwMjYtMTAifQ..Xa0_IBywbI2bGqbcU8EXs5iwlXBv3fKaxZYnH_teReIiVzdWxx4oPlPzNSOsGMq3Lvl7vgUlu9jfEsEwqpN5BQ",
  "keys": "https://databutler.dev/.well-known/jwks.json"
 },
 "publisher": {
  "name": "Data Butler",
  "url": "https://databutler.dev/"
 },
 "cite": {
  "url": "https://databutler.dev/f/de/arbeitnehmer-pauschbetrag/versorgungsbezuege-pauschbetrag",
  "text": "databutler.dev, verified 2026-10-03 against https://www.gesetze-im-internet.de/estg/__9a.html"
 }
}