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.

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.

Further information and offers