jump link

citizen service

Where?

You enter your place of residence or the place where you want to contact the administration or use the location sensing.

What?

In the second step, you choose which information you really need.

Source: BUS Sachsen-Anhalt (Linie6PLus)

Apply for certification of pension and basic pension contracts ("Riester" or "Rürup")

Description

The Federal Central Tax Office (BZSt) is responsible for the certification of pension contracts ("Riester") and basic pension contracts ("Rürup"). For contributions made in certified contracts, a special expense deduction can be claimed in the income tax return and the pension supplement can be applied for in the case of pension contracts.

Applications for certification can be submitted by providers of pension and basic pension contracts and central associations of the providers named in § 1 paragraph 2 of the Pension Contract Certification Act (AltZertG).

You submit your application for certification of the pension or basic pension contract in writing to the Federal Central Tax Office (BZSt).
The certification body shall check whether:

  • the application from a provider in accordance with § 1 paragraph 2 or § 2 paragraph 2 of the Pension Contract Certification Act (AltZertG) or
  • has been submitted to a central association of the providers referred to in § 1 paragraph 2 and whether
  • the submitted model contracts meet the certification criteria.

Each certifiable contract model receives a certificate with a certification number. The certification body does not check whether:

  • the product is economically viable,
  • the promises made by the provider can be fulfilled and
  • the terms and conditions of the contract are valid under civil law.

If you want to sell tax-eligible pension or basic pension contracts, you must first apply for certification for them and be granted by the certification body - the Federal Central Tax Office (BZSt).

You must submit the application for certification in writing to the Federal Central Tax Office (BZSt).

  • Access the appropriate certification application for your purposes on the BZSt website. Also call up the attachment to the application for certification (checklist).
  • Complete the application electronically, print it out and sign it. In the checklist, you enter the data required for processing electronically and then print the document.
  • Send the application and all documents by post to the headquarters of the Federal Central Tax Office (BZSt) in Berlin.
  • Upon receipt of your application, the Federal Central Tax Office (BZSt) will determine the fee by written notice, which must be paid within one month of notification of the notice.
  • The Federal Central Tax Office (BZSt) will examine your application. If your application does not meet the requirements, the Federal Central Tax Office (BZSt) will request missing information, documents or contract adjustments (supplementary notification) within 3 months. If your application does not meet the requirements even after the deadline has expired, the Federal Central Tax Office (BZSt) will reject the application. If your application meets the requirements for certification, the Federal Central Tax Office (BZSt) will issue the certification by assigning a certification number for the contract model. The Federal Central Tax Office (BZSt) will inform you by post about the outcome of the examination.

Applications for certification can be submitted by:

  • Providers of old-age provision and basic pension contracts in accordance with § 1 paragraph 2 and § 2 paragraph 2 of the Pension Contracts Certification Act (AltZertG)
  • Central associations of the providers referred to in § 1 paragraph 2 AltZertG

When applying, you must submit:

  • Application for certification by authorised representatives
  • Appendix to the application for certification (checklist)
  • Documents proving that the contractual conditions can be certified in accordance with § 1 paragraph 3 or § 2 paragraph 3 of the Pension Contract Certification Act (AltZertG)
  • a certificate from the competent supervisory authority on the scope of the permit and, in the case of companies within the meaning of § 1 (2) sentence 2, additionally on the scope of supervision and the amount of the initial capital (§ 1 (2) sentence 2 number 1 and 2 AltZertG); in the case of a provider within the meaning of § 1 paragraph 2 sentence 1 number 4 AltZertG, instead of the certificate, an extract from the register, the statutes and the expert statement of the examination association according to § 1 paragraph 2 sentence 1 number 4 AltZertG must be attached

The cost of processing an application to certify a pension or basic pension contract is EUR 5,000.

If an application is based on a certified application from a central association and the further requirements of § 12 paragraph 1 sentence 2 of the Pension Contract Certification Act (AltZertG) are met, the fee is EUR 500.00.

For applications of a central association, which it submits as an authorized representative of its member companies for them, the fee per member willing to certify is EUR 250.00.

For the addition of a loan option to a contract, if the contract has been certified according to the AltZertG in the version valid on 31.12.2007, the fee is EUR 250.00.

  • Payment of the fee: within one month of notification of the decision (§ 12 paragraph 2 sentence 2 AltZertG)
  • Notification of addition: within 3 months (cut-off period) after receipt of the supplementary request by the certification body (§ 4 paragraph 5 AltZertG)
  • regularly 2 to 3 months
  • objection
  • complaint

The text was automatically translated based on the German content.

Federal Ministry of Finance (BMF)

No authority found