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

If you wish to distribute tax-deductible pension or basic pension contracts, you must first apply for their certification and obtain it from the certification body – the Federal Central Tax Office (BZSt).

The Federal Central Tax Office (BZSt) is responsible for certifying pension provision contracts („Riester“) and basic pension contracts („Rürup“). For contributions made to certified contracts, a special expenses deduction can be claimed in the income tax return, and for pension provision contracts, the pension provision allowance can be applied for.

Providers of pension and basic pension products and umbrella organizations of the providers named in Section 1, paragraph 2 of the Pension Products Certification Act (AltZertG) may submit applications for certification.

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

• the application by a provider pursuant to Section 1 paragraph 2 or Section 2 paragraph 2 of the Old-Age Provision Contracts Certification Act (AltZertG) or
• has been submitted by a leading association of the providers named in Section 1, Paragraph 2, and whether
• the submitted contract templates meet the certification criteria.

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

• the product is economically viable,
• the provider's commitments can be fulfilled, and
• the contractual terms are valid under civil law.
   

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

• Access the certification application that suits your purposes on the BZSt website. Also access the annex to the application for certification (checklist).
• Fill out the application electronically, print it out, and sign it. In the checklist, provide the data required for processing electronically and then print out the document.
• Send the application and all supporting documents by mail to the headquarters of the Federal Central Tax Office (BZSt) in Berlin.
• Upon receipt of your application, the Federal Central Tax Office (BZSt) will issue a written notice setting the fee, which must be paid within one month of the notice being issued.
• The Federal Central Tax Office (BZSt) will review 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 has passed, 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 the certification by issuing a certification number for the contract template. The Federal Central Tax Office (BZSt) will inform you of the outcome of the review by mail.
   

• Payment of the fee: within one month of notification of the decision (Section 12(2), second sentence, of the AltZertG)
• Supplementary notification: within 3 months (preclusive deadline) of receipt of the request for supplementary information by the certification body (Section 4, Paragraph 5 of the Old-Age Provision Certification Act [AltZertG])
   

The fee for processing an application to certify a retirement savings plan or a basic pension contract is EUR 5,000.

If the application is based on a certified application by a umbrella organization and the further requirements of Section 12, Paragraph 1, Sentence 2 of the Pension Contracts Certification Act (AltZertG) are met, the fee is EUR 500.00.

For applications submitted by a head organization as an authorized representative on behalf of its member companies, the fee is EUR 250.00 per member seeking certification.

The fee for adding a loan option to a contract—if the contract was certified under the AltZertG as in effect on December 31, 2007—is EUR 250.00.
 

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