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If you wish to market tax-incentivised old-age provision or basic pension contracts, you must first apply for certification for these and have this granted by the certification body - the Federal Central Tax Office (BZSt).
This form can be submitted electronically (e.g. via a secure contact form using your user account with login via the electronic ID function or the ELSTER certificate) or handwritten and signed in paper form to the responsible authority.
This form can be submitted electronically (e.g. via a secure contact form using your user account with login via the electronic ID function or the ELSTER certificate) or handwritten and signed in paper form to the responsible authority.
This form can be submitted electronically (e.g. via a secure contact form using your user account with login via the electronic ID function or the ELSTER certificate) or handwritten and signed in paper form to the responsible authority.
This form can be submitted electronically (e.g. via a secure contact form using your user account with login via the electronic ID function or the ELSTER certificate) or handwritten and signed in paper form to the responsible authority.
This form can be submitted electronically (e.g. via a secure contact form using your user account with login via the electronic ID function or the ELSTER certificate) or handwritten and signed in paper form to the responsible authority.
This form can be submitted electronically (e.g. via a secure contact form using your user account with login via the electronic ID function or the ELSTER certificate) or handwritten and signed in paper form to the responsible authority.
The Federal Central Tax Office (BZSt) is responsible for the certification of old-age provision contracts ("Riester") and basic pension contracts ("Rürup"). For contributions made to certified contracts, a special expense deduction can be claimed in the income tax return and, in the case of old-age provision contracts, the old-age provision allowance can be applied for.
Applications for certification can be submitted by providers of old-age provision and basic pension contracts and umbrella organisations of the providers named in Section 1(2) of the Retirement Provision Contracts Certification Act (AltZertG).
You submit your application for certification of the retirement provision or basic pension contract in writing to the Federal Central Tax Office (BZSt).
The certification office will check whether
Each contract sample eligible for certification receives a certificate with a certification number. The certification body does not check whether
Applications for certification may be submitted by:
When submitting your application, you must submit:
You must submit the application for certification in writing to the Federal Central Tax Office (BZSt).
The cost of processing an application to certify a retirement provision contract or a basic pension contract is EUR 5,000.
If an application is based on a certified application of an umbrella organisation and if the further requirements of Section 12 (1) sentence 2 of the Retirement Provision Contracts Certification Act (AltZertG) are met, the fee shall be EUR 500.
For applications submitted by an umbrella association as an authorised representative of its member companies, the fee per member willing to be certified shall be EUR 250.00.
For the addition of a loan option to a contract if the contract was certified in accordance with the AltZertG in the version applicable on 31.12.2007, the fee is EUR 250.
If you wish to waive certification of a pension or basic pension contract for the future, you can declare a corresponding waiver.