responsibility finder
Schleswig-Holstein

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

Source: Zuständigkeitsfinder Schleswig-Holstein (Linie6PLus)

Service Description

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

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

Old-age provision and basic pension contracts must meet the relevant certification criteria in order to be eligible for tax relief. Providers of certified old-age provision and basic pension contracts can waive certification for the future by submitting a declaration of waiver.

The waiver will be published in the Federal Tax Gazette and in the list of all certificates issued on the date it becomes effective.

If a retirement provision or basic pension contract was concluded on the basis of a certificate before the waiver of this certificate became effective, the contract remains fully eligible. Even after a waiver, the provider's contractual obligations towards existing customers remain in force.

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

Please note

A retroactive waiver is not possible.


Process flow

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 post to the certification office of the BZSt.
  • Your application will be processed and checked by the BZSt.
  • You will receive written confirmation of your waiver by post.
  • The declaration of waiver of certification of old-age provision and basic pension contracts will take effect at a future date specified by the provider at the earliest upon receipt by the certification office.
Requirements

A waiver for the future can be submitted by

  • Providers of certified pension and basic pension contracts

Which documents are required?

none

What are the fees?

none

What deadlines do I have to pay attention to?

none

Processing duration
  • regularly 1 to 6 weeks
Legal basis
Appeal
  • Objection
  • Lawsuit
Applications / forms
  • Forms: yes
  • Online procedure possible: no
  • Written form required: yes
  • Personal appearance required: no
Author
Forwarding service: Deep link to the original portal

The text was automatically translated based on the German content.

Technically approved by

Federal Ministry of Finance (BMF)

Professionally released on

15.12.2020

Teaser

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

Process flow

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 post to the certification office of the BZSt.
  • Your application will be processed and checked by the BZSt.
  • You will receive written confirmation of your waiver by post.
  • The declaration of waiver of certification of old-age provision and basic pension contracts will take effect at a future date specified by the provider at the earliest upon receipt by the certification office.

Requirements

A waiver for the future can be submitted by

  • Providers of certified pension and basic pension contracts

Which documents are required?

none

What are the fees?

none

What deadlines do I have to pay attention to?

none

Processing duration

  • regularly 1 to 6 weeks

Legal basis

Appeal

  • Objection
  • Lawsuit

Applications / forms

  • Forms: yes
  • Online procedure possible: no
  • Written form required: yes
  • Personal appearance required: no

Author

Forwarding service: Deep link to the original portal

The text was automatically translated based on the German content.

Technically approved by

Federal Ministry of Finance (BMF)

Professionally released on

15.12.2020

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