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.
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.
Forms: yes Online procedure possible: no Written form required: yes Personal appearance required: no
A waiver for the future can be submitted by: Providers of certified old-age provision and basic pension contracts
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.
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Federal Ministry of Finance (BMF)
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