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Apply for certification of old-age provision and basic pension contracts ("Riester" or "Rürup")

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.

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