Retirement and basic pension contracts; declaration of waiver of certification.

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

Description

The Federal Central Tax Office (BZSt) is responsible for the certification of retirement provision and basic pension contracts.

Retirement provision and basic pension contracts must meet the relevant certification criteria in order to be eligible for a tax incentive. Providers of certified retirement and basic annuity contracts can waive certification for the future by submitting a waiver.

The waiver is published with its effective date in the Federal Tax Gazette and in the list of all certificates issued.

If an old-age provision or basic pension contract was concluded on the basis of a certificate before the waiver to this certificate became effective, the contract remains fully eligible. Even after a waiver, the provider's contractual obligations to existing customers remain in effect.

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

Notice:

A retroactive waiver is not possible.

Prerequisites

A waiver for the future can be submitted by:

  • Providers of certified old-age provision and basic pension contracts.

Procedure

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

  • Download the application from the BZSt website.
  • Complete the application electronically, print it out and sign it.
  • Send the application by mail to the BZSt certification office.
  • Your application will be processed and reviewed by the BZSt.
  • You will receive written confirmation of your waiver by mail.
  • The declaration of waiver of certification of old-age provision and basic pension contracts becomes effective on a date determined by the provider in the future, at the earliest upon receipt by the certification office.

Deadlines

none

Processing time

  • regularly 1 to 6 weeks

Required documents

  • Required Documents

    none

Forms

Fees

  • none

Legal bases

Remedy

  • Appeal
  • Complaint

Links to more information

Related issues

Status:26.08.2023

Responsible for editing:Bundesministerium der Finanzen

Contains machine translated content. Show the original content

  • Online transactions, Bavaria-wide
  • Online transactions, locally limited
  • Form, Bavaria-wide
  • Form, locally limited
  • Prefillable Form, Bavaria-wide
  • Legal bases, Bavaria-wide
  • Legal bases, locally limited
  • Fees, Bavaria-wide
  • Fees, locally limited
Information

Responsible for you

If you select a location under "Localization" the contact details of the responsible authority and, if applicable, locally valid information will be displayed.

Top of page