The assertion of pension expenses in the income tax return has long been the subject of intense discussions. The deduction is limited by maximum amounts, which means that pension expenses must be financed proportionally from taxed income. In 2008, the Federal Constitutional Court ruled that the current legal situation is not compatible with higher-ranking law, as every taxpayer must have the possibility of tax-free pension provision at the level of social assistance. This work demonstrates that the new regulation introduced in 2010 in the form of the Citizens' Relief Act on Health Insurance is also unconstitutional, as it disadvantages privately insured taxpayers compared to those with statutory insurance. Families with private insurance are particularly disadvantaged. This disadvantage is incompatible with principles of tax constitutional law. The work concludes with a legislative proposal.