Display changes to certified retirement provision or basic pension contracts

If you, as the provider of a certified old-age provision or basic pension contract, wish to obtain or notify changes, you must notify them in advance.

As a provider of certified pension and basic pension contracts, you must notify the certification office of the Federal Central Tax Office (BZSt) of changes in the following cases:

• Standard change notification (contract changes)
  • If you, as the provider of a certified retirement provision or basic pension contract, wish to change the terms and conditions of the contract, you must notify the certification body in advance.
  • In the notification of amendment, you must list all amended text extracts with references and submit the corresponding exchange pages with the marked amendments.
• Notification in the event of a change of provider
  • If a certificate is transferred to a provider by transfer of ownership or by way of legal succession, for example through a merger (so-called change of provider), you must submit a notification of change as the new (receiving) provider.
• Notification of change of provider data
  • If the legal form, company name or registered office of your provider changes, you must submit a notification of change.
  • You must submit the notification of change to a certified contract in writing to the BZSt.

Note: In the case of standard change notifications, no certification criteria under the Retirement Provision Contracts Certification Act (AltZertG) may be affected, as these contract amendments can only be reviewed with a new certification application subject to a fee.

• Standard change notification (contract changes):
  • Annex to the standard change notification
  • Exchange pages
• Display when changing provider:
  • Approval of the portfolio transfer from the Federal Financial Supervisory Authority (BaFin)
  • Extract from the commercial register
  • current provider certificate
• Notification of changes to the provider data:
  • current provider certificate

They are providers of certified pension and basic pension contracts.

• Appeal
• Action before the tax court

You must submit the notification of change for pension and basic pension contracts ("Riester" or "Rürup") by post to the Federal Central Tax Office (BZSt).

• Call up the appropriate notification of change for your purpose on the BZSt website.
• Complete the form electronically, print it out and sign it.
• Send the form and all required documents by post to the BZSt office in Berlin.
• The BZSt will check your notification of change.

Once the review has been completed, the certification office of the BZSt will inform you by post of the result (approval or rejection) of the review of the notification of change to the old-age provision or basic pension contract concerned.

There is no deadline.

There are no costs.