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.
- Fill out 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 will become effective on a date determined by the provider in the future, at the earliest upon receipt by the certification office.
Links to more information
Status: 22.06.2022
Responsible for editing: Bundesministerium der Finanzen
- Online transactions, Bavaria-wide
- Online transactions, locally limited
- Prefillable Form, Bavaria-wide
- Legal bases, Bavaria-wide
- Legal bases, locally limited
- Fees, Bavaria-wide
- Fees, locally limited
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