Apply for 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 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).

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

Applications for certification can be submitted by providers of old-age provision and basic pension contracts and umbrella organisations of the providers named in Section 1(2) of the Retirement Provision Contracts Certification Act (AltZertG).

You submit your application for certification of the retirement provision or basic pension contract in writing to the Federal Central Tax Office (BZSt).
The certification office will check whether


  • the application is submitted by a provider in accordance with section 1(2) or section 2(2) of the Retirement Provision Contracts Certification Act (AltZertG) or
  • an umbrella association of the providers named in Section 1(2) and whether
  • the sample contracts submitted meet the certification criteria.

Each contract sample eligible for certification receives a certificate with a certification number. The certification body does not check whether

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



When submitting your application, you must submit:

  • Application for certification by authorized representative
  • Enclosure to the application for certification (checklist)
  • documents proving that the contractual conditions are certifiable in accordance with § 1 paragraph 3 or § 2 paragraph 3 of the Retirement Provision Contracts Certification Act (AltZertG)
  • a certificate from the competent supervisory authority on the scope of the licence and, in the case of companies within the meaning of section 1(2) sentence 2, additionally on the scope of supervision and the amount of initial capital (section 1(2) sentence 2 numbers 1 and 2 AltZertG); in the case of a provider within the meaning of section 1(2) sentence 1 number 4 AltZertG, an extract from the register, the articles of association and the expert opinion of the auditing association pursuant to section 1(2) sentence 1 number 4 AltZertG must be enclosed instead of the certificate



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



Related Links

  • Zertifizierungsantrag nach § 1 Absatz 1 und § 2a des Altersvorsorgeverträge-Zertifizierungsgesetzes (AltZertG)
  • Zertifizierungsantrag nach § 2 Absatz 1 und § 2a AltZertG
  • Zertifizierungsantrag nach § 2 Absatz 1a und § 2a AltZertG
  • Zertifizierungsantrag nach § 1 Absatz 1 und 1a Satz 1 Nummer 2 oder 3 und § 2a AltZertG
  • Zertifizierungsantrag nach § 1 Absatz 1a Satz 1 Nummer 1 und § 2a AltZertG
  • Anlage zum Antrag auf Zertifizierung (Checkliste)
Bundeszentralamt für Steuern (BZSt), Referat St II 8


Bundeszentralamt für Steuern (BZSt)


Preconditions

Applications for certification may be submitted by:

  • Providers of old-age provision and basic pension contracts in accordance with Section 1 (2) and Section 2 (2) of the Retirement Provision Contracts Certification Act (AltZertG).
  • umbrella associations of the providers named in Section 1 (2) of the AltZertG



Related Links

  • § 5 beziehungsweise §5a Altersvorsorgeverträge-Zertifizierungsgesetz (AltZertG)

Related Links

  • Weitere Informationen zur Zertifizierung von Altersvorsorge- und Basisrentenverträgen auf der Internetseite des Bundeszentralamts für Steuern
  • Liste aller erteilten Zertifikate auf der Internetseite des Bundeszentralamts für Steuern

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

  • Call up the certification application suitable 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, enter the data required for processing electronically and then print the document.
  • Send the application and all documents by post to the head office of the Federal Central Tax Office (BZSt) in Berlin.
  • Once your application has been received, the Federal Central Tax Office (BZSt) will set the fee by means of a written decision, which must be paid within one month of notification of the decision.
  • 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 still does not meet the requirements after the deadline, 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 grant certification and assign a certification number for the sample contract. The Federal Central Tax Office (BZSt) will inform you by post about the outcome of the examination.



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Last update or date of publication
15.12.2020