responsibility finder
Schleswig-Holstein

Applying for consideration of a job-related move to avoid the closure of the housing subsidy account

Source: Zuständigkeitsfinder Schleswig-Holstein (Linie6PLus)

Service Description

If you are temporarily unable to use your tax-subsidized property yourself due to a work-related absence, your housing subsidy account will not be closed under certain conditions.

If you are no longer able to use your tax-subsidized property yourself due to a work-related absence, your home subsidy account will generally be closed and the amount released will be taxed.

You can avoid this by submitting an application to the Central Allowance Office for Retirement Assets (ZfA).


Process flow
  • You submit an informal application to Deutsche Rentenversicherung Bund - Zentrale Zulagenstelle für Altersvermögen (ZfA).
  • The ZfA will review your application and decide whether your housing promotion account will be maintained until the start of the payout phase and whether it will be continued by the ZfA or not.
  • You will receive notification of the approval or rejection of your application.
  • If your application is approved, the ZfA will inform your provider.
  • If the ZfA recognizes your work-related absence, you must inform the ZfA of the following changes:
    • if your work-related absence is extended,
    • if you use the property yourself again after your professional absence or
  • if the conditions for your work-related absence no longer apply.
Requirements
  • You can no longer use your tax-subsidized property yourself for the duration of your absence due to your job-related relocation.
  • If you agree a right of use (e.g. rental agreement, lease) with another person during your absence, you must set a time limit for this from the outset.
  • You intend to use the property yourself again at a later date.
  • You must resume owner-occupation of the property by the time you reach the age of 67 at the latest.
Which documents are required?
  • Informal application
  • Declaration of absence for professional reasons
  • Declaration of intended resumption of owner-occupation (to be completed by the investor)
  • Evidence:
    • If applicable, employer's certificate or employment contract as proof of work-related absence
  • If applicable, agreement on a right of use for the tax-supported property with another person during the absence (e.g. rental agreement, lease agreement)
What are the fees?

There are no costs.

What deadlines do I have to pay attention to?

There is no deadline.

Legal basis

§ Section 92a (4) of the Income Tax Act (EstG)

Appeal
  • Appeal
  • Action before the tax court
What else should I know?
  • A move for professional reasons also exists if the reason for the move falls within the professional sphere of the wife or partner or the husband or partner.
  • It is not necessary for the wife or partner to also have a Riester contract.
Author
Forwarding service: Deep link to the original portal

Central Allowance Office for Pension Assets (ZfA)

The text was automatically translated based on the German content.

Technically approved by

Federal Ministry of Finance (BMF)

Professionally released on

27.03.2024

Teaser

If you are temporarily unable to use your tax-subsidized property yourself due to a work-related absence, your housing subsidy account will not be closed under certain conditions.

Process flow

  • You submit an informal application to Deutsche Rentenversicherung Bund - Zentrale Zulagenstelle für Altersvermögen (ZfA).
  • The ZfA will review your application and decide whether your housing promotion account will be maintained until the start of the payout phase and whether it will be continued by the ZfA or not.
  • You will receive notification of the approval or rejection of your application.
  • If your application is approved, the ZfA will inform your provider.
  • If the ZfA recognizes your work-related absence, you must inform the ZfA of the following changes:
    • if your work-related absence is extended,
    • if you use the property yourself again after your professional absence or
  • if the conditions for your work-related absence no longer apply.

Requirements

  • You can no longer use your tax-subsidized property yourself for the duration of your absence due to your job-related relocation.
  • If you agree a right of use (e.g. rental agreement, lease) with another person during your absence, you must set a time limit for this from the outset.
  • You intend to use the property yourself again at a later date.
  • You must resume owner-occupation of the property by the time you reach the age of 67 at the latest.

Which documents are required?

  • Informal application
  • Declaration of absence for professional reasons
  • Declaration of intended resumption of owner-occupation (to be completed by the investor)
  • Evidence:
    • If applicable, employer's certificate or employment contract as proof of work-related absence
  • If applicable, agreement on a right of use for the tax-supported property with another person during the absence (e.g. rental agreement, lease agreement)

What are the fees?

There are no costs.

What deadlines do I have to pay attention to?

There is no deadline.

Legal basis

§ Section 92a (4) of the Income Tax Act (EstG)

Appeal

  • Appeal
  • Action before the tax court

What else should I know?

  • A move for professional reasons also exists if the reason for the move falls within the professional sphere of the wife or partner or the husband or partner.
  • It is not necessary for the wife or partner to also have a Riester contract.

Author

Forwarding service: Deep link to the original portal

Central Allowance Office for Pension Assets (ZfA)

The text was automatically translated based on the German content.

Technically approved by

Federal Ministry of Finance (BMF)

Professionally released on

27.03.2024

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