Germany’s Deutsches Institut für Wirtschaftsforschung has proposed a so-called “Boomer-Soli” to cushion the country’s pay-as-you-go pension system as millions of baby-boomers retire. The think-tank argues that a targeted levy on better-off seniors would ease demographic pressure without increasing contributions for younger workers. Under the plan, all retirement income—statutory pensions, occupational schemes, investment returns and rents—would remain tax-free up to €1,048 a month. Earnings above that threshold would face a 10 % surcharge, with proceeds channelled into a dedicated fund earmarked solely for pension redistribution or for lowering contribution rates. DIW microsimulations suggest the poorest fifth of retiree households would see disposable income rise by roughly 11 %, while the wealthiest fifth would surrender about 4 %. Reaction has been mixed. Veteran pension economist Bert Rürup called the levy “an error” that could discourage private saving, and a Frankfurter Allgemeine Zeitung analysis said the measure would deliver little lasting relief to the system. Conservative lawmakers branded the idea a form of expropriation. The debate comes as the coalition prepares a long-promised pension commission and weighs broader reforms aimed at securing benefit levels through 2040.