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Housing support account; application for recognition of work-related absence

If you are temporarily unable to use your tax-subsidized property yourself due to a work-related absence, your housing subsidy account will not be closed under certain conditions.

Responsible for you

Deutsche Rentenversicherung Bund - Zentrale Zulagenstelle für Altersvermögen

Street address

Ruhrstraße 2
10709 Berlin

Postal address

10868 Berlin

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Procedure details

If you are no longer able to use your tax-subsidized property yourself due to a work-related absence, your home subsidy account will generally be closed and the amount released will be taxed.

You can avoid this by submitting an application to the Central Allowance Office for Retirement Assets (ZfA).

  • You can no longer use your tax-subsidized property yourself for the duration of your absence due to your job-related relocation.
  • If you agree a right of use (e.g. rental agreement, lease) with another person during your absence, you must set a time limit for this from the outset.
  • You intend to use the property yourself again at a later date.
  • You must resume owner-occupation of the property by the time you reach the age of 67 at the latest.

  • Required document/s
    • Informal application
    • Declaration of absence for professional reasons
    • Declaration of intended resumption of owner-occupation (to be completed by the investor)
    • Evidence:
      • If applicable, employer's certificate or employment contract as proof of work-related absence
    • If applicable, agreement on a right of use for the tax-supported property with another person during the absence (e.g. rental agreement, lease agreement)

  • You submit an informal application to Deutsche Rentenversicherung Bund - Zentrale Zulagenstelle für Altersvermögen (ZfA).
  • The ZfA will review your application and decide whether your housing promotion account will be maintained until the start of the payout phase and whether it will be continued by the ZfA or not.
  • You will receive notification of the approval or rejection of your application.
  • If your application is approved, the ZfA will inform your provider.
  • If the ZfA recognizes your work-related absence, you must inform the ZfA of the following changes:
    • if your work-related absence is extended,
    • if you use the property yourself again after your professional absence or
  • if the conditions for your professional absence no longer apply.

There are no costs.

There is no deadline.

2 to 4 weeks

  • A move for professional reasons also exists if the reason for the move falls within the professional sphere of the wife or partner or the husband or partner.
  • It is not necessary for the wife or partner to also have a Riester contract.

  • Appeal
  • Action before the tax court

Status: 09.07.2024
Editorially responsible for prodecure description: Bundesministerium der Finanzen
Source: Federal Portal
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