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GermanyBundeszentralamt für Steuern

BZSt certifies Riester and Rürup products under 2027 law

Old Riester certificates lapse on 1 January 2027 unless converted; providers file new applications electronically, with an 8,000-Euro fee for full model reviews.

By Taxxa AI OyPublished 29 September 2026

Tax

Providers of certified Riester and Rürup products face a conversion duty at the turn of the year. The Bundeszentralamt für Steuern (BZSt), the certification body under the Altersvorsorgeverträge-Zertifizierungsgesetz (AltZertG), now certifies Altersvorsorgeverträge and Basisrentenverträge in the version of the Act applying from 1 January 2027Bzst, introduced by the Altersvorsorgereformgesetz with new product types that may be invested with higher opportunity and carry no guarantee.

Old certificates lapse by operation of law. Altersvorsorgeverträge certified under § 5 in the version in force up to 29 May 2026 (BGBl. 2026 I Nr. 156) are deemed waived with effect from 1 January 2027Bzst. Basisrentenverträge whose terms refer to §§ 2a, 7, 7a, 7b or 7c AltZertG in the version of 31 December 2026 are likewise treated as waived from 1 January 2027 unless the provider tracks the necessary changes and notifies themBzst. Providers that do not convert therefore lose certification automatically at year end.

Certification remains the gateway to the tax advantages: it is the precondition for the Sonderausgabenabzug and the state allowance (Zulage) on Riester contractsBzst. Before a product is sold for the first time, certification is mandatoryBzst; only occupational pension contracts are exemptBzst. Certification of products eligible from 1 January 2027 may already be applied forBzst, but distribution must not start before that dateBzst, since the new law and the product-information regulation take effect then.

For an Altersvorsorgevertrag the BZSt certifies on application where the provider files the required particulars and documents, confirms on the application and checklist that the terms meet the criteria, and evidences provider status under § 1 Absatz 2 AltZertGBzst. A model-only contract is certified only after a full examination of the terms where a Spitzenverband requests itBzst. For a Basisrentenvertrag the office checks the model contracts and the status certificate under § 2 Absatz 2 AltZertG. A current Erlaubnisbescheinigung under § 4 Absatz 1 Satz 2 Nummer 2 AltZertG must accompany the application even where one was already filed with a provider-data change notificationBzst. The review stays narrow: certification-relevant provisions of the AltZertG and the Einkommensteuergesetz (EStG) only. Applications run in order of postal receipt, fully pre-examined ones ahead of change notifications; no binding advance check exists outside the application procedure.

Filing is now electronic. Applications travel through the BZSt-Online-Portal (BOP) via the general contact form, selecting Einkommensteuer and the certification or waiver service, with the generated PDFs attached; certification applications may alternatively be sent signed by emailBzst. Attachments are capped at 10 MB each, 150 MB in total and 100 files. The waiver declaration under § 8 Absatz 2 AltZertG must go through the BOPBzst. A waiver operates only for the future, at the earliest on receiptBzst, and is published with its effective date in the Bundessteuerblatt and the certificate list. Contracts concluded before a waiver took effect stay fully eligibleBzst, and duties to existing customers are unaffected.

Fees are demanded separately after receiptBzst; never pay unprompted and always quote the Kassenzeichen. A Spitzenverband model or single-provider contract costs 5,000 EuroBzst, a Spitzenverband model with full review 8,000 EuroBzst, a contract following a certified model 500 Euro per provider or 250 Euro via a SpitzenverbandBzst, and 250 Euro for adding a loan option to a contract certified under the 31 December 2007 version. New forms: 010229 checklist (09/2026), 010234 application under §§ 1 and 2a AltZertG effective from 1 January 2027, 010246 consortium power of attorney, 010236 and 010237 Basisrente qualifications, 010240 checklist (10/2025).

Legal basis: Gesetz über die Zertifizierung von Altersvorsorge- und Basisrentenverträgen (AltZertG) in the version in force from 1 January 2027, and the Einkommensteuergesetz (EStG).

Convert existing Riester and Rürup contract terms to the AltZertG version in force from 1 January 2027, file the new certification application or change notification electronically via the BOP using the current forms, and hold distribution of newly certified products until 1 January 2027.

Sources

GermanyBundeszentralamt für Steuern

BZSt certifies Riester and Rürup products under 2027 law

Old Riester certificates lapse on 1 January 2027 unless converted; providers file new applications electronically, with an 8,000-Euro fee for full model reviews.

By Taxxa AI OyPublished 29 September 2026

Tax

Legal basis: Gesetz über die Zertifizierung von Altersvorsorge- und Basisrentenverträgen (AltZertG) in the version in force from 1 January 2027, and the Einkommensteuergesetz (EStG).