responsibility finder
Schleswig-Holstein

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

Source: Zuständigkeitsfinder Schleswig-Holstein (Linie6PLus)

Service 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.


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 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.
Requirements

A waiver for the future can be submitted by:

  • Providers of certified old-age provision 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
  • Appeal
  • Complaint
Applications / forms
  • Forms: yes
  • Online procedure possible: no
  • Written form required: yes
  • Personal appearance required: no
Author
Technically approved by

Federal Ministry of Finance (BMF)

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 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.

Requirements

A waiver for the future can be submitted by:

  • Providers of certified old-age provision 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

  • Appeal
  • Complaint

Applications / forms

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

Author

Technically approved by

Federal Ministry of Finance (BMF)

Further information and offers