Create a declaration of waiver of certification for pension and basic pension contracts (Riester or Rürup)

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

The Federal Central Tax Office (BZSt) is responsible for certifying private pension and basic pension contracts.

Pension provision and basic pension contracts must meet the relevant certification criteria in order to be eligible for tax subsidies. Providers of certified pension provision and basic pension contracts can relinquish the certification for the future by submitting a waiver.

The waiver will be published with the date of its effectiveness in the Federal Tax Gazette and in the list of all issued certificates.

If a pension or basic pension contract was concluded on the basis of a certificate before the waiver of this certificate became effective, the contract remains fully eligible for subsidies. Even after a waiver, the provider's contractual obligations toward existing customers remain in place.

You provide your declaration in writing to the certification body of the Federal Central Tax Office (BZSt).

Note:

A retroactive waiver is not possible.
 

You must declare the waiver in writing to the certification body of the Federal Central Tax Office (BZSt).

• Download the application form from the BZSt website.
• Fill out the application electronically, print it out, and sign it.
• Send the application by mail to the certification body of the BZSt.
• Your application is being processed and reviewed by the BZSt.
• You will receive written confirmation of your waiver by mail.
• The declaration of waiver of the certification of pension provision and basic pension contracts becomes effective at a future point in time determined by the provider, at the earliest upon receipt by the certification agency.
   

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