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Draw up declaration of waiver of certification of old-age provision and basic pension contracts ("Riester" or "Rürup")
If you wish to waive certification of a pension or basic pension contract for the future, you can declare a corresponding waiver.
Forms
Forms
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Verzichtserklärung nach § 8 Absatz 2 des Altersvorsorgeverträge-Zertifizierungsgesetzes (AltZertG)
This form can be submitted electronically without signature (e.g. via a secure contact form or by e-mail) or in paper form to the responsible authority.
Responsible for you
Bundeszentralamt für Steuern
Street address
An der Küppe 1
53225 Bonn
Postal address
An der Küppe 1
53225 Bonn
Phone
Fax
Website
Route planner
Timetable for public transport
Procedure details
Description
The Federal Central Tax Office (BZSt) is responsible for the certification of retirement provision and basic pension contracts.
Retirement provision and basic pension contracts must meet the relevant certification criteria in order to be eligible for a tax incentive. Providers of certified retirement and basic annuity contracts can waive certification for the future by submitting a waiver.
The waiver is published with its effective date in the Federal Tax Gazette and in the list of all certificates issued.
If an old-age provision or basic pension contract was concluded on the basis of a certificate before the waiver to this certificate became effective, the contract remains fully eligible. Even after a waiver, the provider's contractual obligations to existing customers remain in effect.
You make your declaration in writing to the certification office of the Federal Central Tax Office (BZSt).
Notice:
A retroactive waiver is not possible.
Requirements
A waiver for the future can be submitted by:
- Providers of certified old-age provision and basic pension contracts
Required documents
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Required Documents
none
Proceedings
You must declare the waiver in writing to the certification office of the Federal Central Tax Office (BZSt).
- Download the application from the BZSt website.
- Complete the application electronically, print it out and sign it.
- Send the application by mail to the BZSt certification office.
- Your application will be processed and reviewed by the BZSt.
- You will receive written confirmation of your waiver by mail.
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The declaration of waiver of certification of old-age provision and basic pension contracts becomes effective on a date determined by the provider in the future, at the earliest upon receipt by the certification office.
Fees
none
Deadlines
none
Processing time
- regularly 1 to 6 weeks
Appeal
- Appeal
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Complaint
Related issues
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Apply for certification of old-age provision and basic pension contracts ("Riester" or "Rürup")
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).
Status: 09.03.2025
Editorially responsible for prodecure description: Bundesministerium der Finanzen
Source:
Federal Portal