Lower Saxony Fiscal Court – appeal filed The Lower Saxony Tax Court has ruled (decision of 23.5.2005, FG Niedersachsen 23.5.05, 7 S 4/03, appeal under X R 11/05): Pension insurance contributions paid in the years prior to 2005 are also deductible as income-related expenses without limitation. This eliminates the limitation that previously applied to the […]