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 is published in the Federal Tax Gazette and in the list of all certificates issued on the date on which 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.