Select your location for location specific information:
Housing subsidy account; notification of discontinuation of owner-occupation of the subsidized apartment
If you give up your residential property or no longer use the tax-subsidized property yourself, your housing subsidy account will be closed and you will have to pay tax on the resulting liquidation amount.
Responsible for you
Deutsche Rentenversicherung Bund - Zentrale Zulagenstelle für Altersvermögen
Street address
Ruhrstraße 2
10709 Berlin
Postal address
10868 Berlin
Phone
Fax
Route planner
Timetable for public transport
Procedure details
Description
Your home subsidy account is used to record the retirement provision home amount, the repayments and the allowances granted for this.
The home subsidy account is managed by the Central Allowance Office for Pension Assets (ZfA).
If you no longer use your tax-subsidized property yourself or give up ownership of it, your housing subsidy account will generally be closed.
You must pay tax on the resulting liquidation amount.
However, your housing subsidy account will not be closed immediately if, for example
- resume owner-occupation of your property within 5 years,
- make an equivalent reinvestment in another property within a certain period after giving up owner-occupation, or
- can no longer use the subsidized residential property yourself due to illness or care, but you remain the owner.
Requirements
- You have used the retirement savings capital from your certified retirement savings contract with subsidized contributions for the homeowner pension subsidy (Wohn-Riester).
- You no longer use your home yourself.
- You give up ownership of your tax-subsidized property.
Proceedings
- You notify the ZfA or your provider that you no longer use your home yourself or that you have given up ownership of it.
- Your home subsidy account will be closed.
- The ZfA calculates the amount of the closure and sends you a notification.
- The ZfA will inform your provider and the tax office responsible for you.
Fees
There are no costs.
Deadlines
There is no deadline.
Processing time
0 to 4 weeks
Special notes
There are no indications or special features.
Legal bases
Appeal
- Appeal
- Action before the tax court
Related issues
-
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.
-
Housing subsidy account; application for closure
If you have a home subsidy account, you can save tax through single taxation.
-
Housing subsidy account; application for information on the balance
To find out the current status of your housing subsidy account, you can apply to have it determined.
-
Housing promotion account; payment of the annual reduction amount in the disbursement phase
When payment of your pension plan begins, the Central Allowance Office for Pension Fund Assets (ZfA) will determine the balance of your home subsidy account, the reduction amount and, if applicable, the liquidation amount and inform the relevant tax office of these amounts.
Status: 09.07.2024
Editorially responsible for prodecure description: Bundesministerium der Finanzen
Source:
Federal Portal
Contains machine translated content.
Show the original content