Prepare declaration of waiver of certification of old-age provision and basic pension contracts ("Riester" or "Rürup") Unfortunately this specification of service has not yet been completely translated.

If you wish to waive the certification of a pension or basic pension contract for the future, you can declare a corresponding waiver.

The Federal Central Tax Office (BZSt) is responsible for the certification of old-age provision and basic pension contracts.

Retirement provision and basic pension contracts must meet the relevant certification criteria in order to be eligible for tax incentives. 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 a retirement or basic annuity contract was issued on the basis of a certificate before the waiver to that 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.



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  • Forms: yes
  • Online procedure possible: no
  • Written form required: yes
  • Personal appearance required: no



Related Links

  • Verzichtserklärung nach § 8 Absatz 2 des Altersvorsorgeverträge-Zertifizierungsgesetzes (AltZertG)

Preconditions

A waiver for the future can be submitted by:

  • Providers of certified old-age provision and basic pension contracts

Related Links

  • § 8 Absatz 2 des Altersvorsorgeverträge-Zertifizierungsgesetzes (AltZertG)

Related Links

  • Weiterführende Informationen zur Zertifizierung von Altersvorsorge- und Basisrentenverträgen auf der Internetseite des Bundeszentralamts für Steuern

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 post to the certification office of the BZSt.
  • Your application will be processed and checked by the BZSt.
  • You will receive written confirmation of your waiver by mail.
  • The declaration of waiver of certification of old-age provision and basic pension contracts will take effect on a date determined by the provider in the future, at the earliest upon receipt by the certification office.



Responsible for the content
Federal Ministry of Finance (BMF)

Last update or date of publication
15.12.2020