Old-age provision and basic pension contracts; application for certification

If you wish to market tax-incentivized pension or basic annuity contracts, you must first apply for certification for these and be granted certification by the certification body - the Federal Central Tax Office (BZSt).

Description

Prerequisites

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)
  • Central associations of the providers named in Section 1 (2) of the AltZertG

Procedure

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 mail to the office of the Federal Central Tax Office (BZSt) in Berlin.
  • After receiving your application, the Federal Central Tax Office (BZSt) will set the fee by written notice, which must be paid within one month of notification of the notice.
  • 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 by assigning a certification number for the sample contract. The Federal Central Tax Office (BZSt) will inform you by mail about the outcome of the examination.

Deadlines

  • Payment of the fee: within one month after notification (§ 12 para. 2 sentence 2 AltZertG)
  • Supplementary notification: within 3 months (cut-off period) after receipt of the supplementary request by the certification body (Section 4 (5) AltZertG)

Processing time

  • regularly 2 to 3 months

Required documents

  • Required Documents

    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

  • Form, Bavaria-wide: Zertifizierungsantrag nach § 1 Absatz 1 und § 2a des Altersvorsorgeverträge-Zertifizierungsgesetzes (AltZertG)
    Please note

    This form has to be signed and sent to the responsible authority. You can sign the form manually and send it by email/fax or sign the form electronically with your qualified electronic signature an send it by (secure) email. If the responsible authority has set up a De-Mail account, you can also send the form by De-Mail using an sender-confirmed message.

  • Form, Bavaria-wide: Zertifizierungsantrag nach § 2 Absatz 1 und § 2a AltZertG
    Please note

    This form has to be signed and sent to the responsible authority. You can sign the form manually and send it by email/fax or sign the form electronically with your qualified electronic signature an send it by (secure) email. If the responsible authority has set up a De-Mail account, you can also send the form by De-Mail using an sender-confirmed message.

  • Form, Bavaria-wide: Zertifizierungsantrag nach § 2 Absatz 1a und § 2a AltZertG
    Please note

    This form has to be signed and sent to the responsible authority. You can sign the form manually and send it by email/fax or sign the form electronically with your qualified electronic signature an send it by (secure) email. If the responsible authority has set up a De-Mail account, you can also send the form by De-Mail using an sender-confirmed message.

  • Form, Bavaria-wide: Zertifizierungsantrag nach § 1 Absatz 1 und 1a Satz 1 Nummer 2 oder 3 und § 2a AltZertG
    Please note

    This form has to be signed and sent to the responsible authority. You can sign the form manually and send it by email/fax or sign the form electronically with your qualified electronic signature an send it by (secure) email. If the responsible authority has set up a De-Mail account, you can also send the form by De-Mail using an sender-confirmed message.

  • Form, Bavaria-wide: Zertifizierungsantrag nach § 1 Absatz 1a Satz 1 Nummer 1 und § 2a AltZertG
    Please note

    This form has to be signed and sent to the responsible authority. You can sign the form manually and send it by email/fax or sign the form electronically with your qualified electronic signature an send it by (secure) email. If the responsible authority has set up a De-Mail account, you can also send the form by De-Mail using an sender-confirmed message.

  • Form, Bavaria-wide: Anlage zum Antrag auf Zertifizierung (Checkliste)
    Please note

    This form has to be signed and sent to the responsible authority. You can sign the form manually and send it by email/fax or sign the form electronically with your qualified electronic signature an send it by (secure) email. If the responsible authority has set up a De-Mail account, you can also send the form by De-Mail using an sender-confirmed message.

Fees

  • The cost of processing an application to certify a retirement provision contract or a basic pension contract is EUR 5,000.

    If an application is based on a certified application of an umbrella organization and the further requirements of Section 12 (1) sentence 2 of the Retirement Provision Contracts Certification Act (AltZertG) are met, the fee shall be EUR 500.00.

    For applications submitted by an umbrella organization as an authorized representative of its member companies, the fee is EUR 250.00 per member willing to be certified.

    For the addition of a loan option to a contract, if the contract was certified in accordance with the AltZertG in the version applicable on 31.12.2007, the fee is EUR 250.00.

Remedy

  • Appeal
  • Complaint

Status:23.04.2023

Responsible for editing:Bundesministerium der Finanzen

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