Prepare a declaration of waiver of certification of old-age provision and basic pension contracts ("Riester" or "Rürup")
Description
The Federal Central Tax Office (BZSt) is responsible for the certification of old-age provision and basic pension contracts.
Old-age provision and basic pension contracts must meet the relevant certification criteria in order to receive tax incentives. Providers of certified pension and basic pension contracts can waive certification for the future with a waiver.
The waiver will be published with the date of its effectiveness in the Federal Tax Gazette and in the list of all certificates issued.
If a pension or basic pension contract was concluded on the basis of a certificate before the waiver of this certificate took effect, the contract remains fully eligible. Even after a waiver, the contractual obligations of the provider towards existing customers remain in force.
You submit your declaration in writing to the certification body of the Federal Central Tax Office (BZSt).
Hint:
A retroactive waiver is not possible.
A waiver for the future can be submitted:
- Provider of certified pension and basic pension contracts
- regularly 1 to 6 weeks
- Objection
- Complaint
- Forms: yes
- Online procedure possible: no
- Written form required: yes
- Personal appearance required: no
You must declare the waiver in writing to the certification body of the Federal Central Tax Office (BZSt).
- Download the application from the BZSt website.
- Fill out the application electronically, print it out and sign it.
- Send the application by post to the certification body of the BZSt.
- Your application will be processed and examined by the BZSt.
- You will receive a written confirmation of your waiver by post.
- The declaration of renunciation of the certification of old-age provision and basic pension contracts shall take effect at a point in time determined by the provider in the future at the earliest upon receipt by the certification body.
Federal Ministry of Finance (BMF)
The text was automatically translated based on the German content.
