The self-employed in the Altersvorsorgedepot: fully eligible for the subsidy for the first time
One of the most important innovations of the reform: from 2027, self-employed people, freelancers and compulsory members of professional pension schemes will for the first time be fully eligible for the subsidy in the Altersvorsorgedepot . €540 basic allowance and tax savings on up to €1,800 a year, combinable with the Rürup pension.
What is new for the self-employed?
The old Riester pension was practically closed to the self-employed, open only via the detour of “indirect subsidy” (a spouse with a Riester obligation). The Altersvorsorgedepot turns this around: every self-employed person who takes out a certified contract is directly eligible for the subsidywith all allowances and the full special expenses deduction.
This closes a gap that has been criticized for years. An estimated 4 million self-employed people in Germany will benefit from it.
Who exactly is meant?
- Freelancers: lawyers, tax advisors, architects, doctors, journalists, designers, trainers.
- Traders and business owners: craftspeople, retailers, restaurateurs, IT service providers, coaches.
- Artists and publicists: compulsorily insured with the Künstlersozialkasse anyway, doubly useful here.
- Compulsory members of professional pension schemes: doctors, dentists, pharmacists, lawyers, tax advisors, architects. Previously excluded from Riester, now fully included.
- Partners in partnerships: GbR partners, general partners, OHG partners.
The only people not eligible for the subsidy are those who do not have to build up any pension income at all, such as civil servants without a pension entitlement (rare).
AVD or better the Rürup pension?
With a €540 allowance and the tax savings, the AVD is more attractive than Rürup for most self-employed people in the lower income range.
How does the subsidy work for the self-employed?
| Component | Amount | Requirement |
|---|---|---|
| basic allowance | up to €540/year | €1,800 own contribution |
| child allowance | €300/child/year | child benefit entitlement |
| career starter bonus | €200 one-off | contract taken out before your 25th birthday |
| special expenses deduction | €1,800 plus allowance entitlement | submit Anlage AV |
| Günstigerprüfung (more-favourable-treatment check) | automatic | from the tax office |
Self-employed people with a high income often benefit particularly from the special expenses deduction: at a marginal tax rate of 42% it delivers around €983 in tax savings, calculated on the assessment basis of €2,340. That is significantly more than the maximum basic allowance.
Altersvorsorgedepot or Rürup pension?
Both products are state-subsidized, but different.
| Feature | Altersvorsorgedepot | Rürup pension |
|---|---|---|
| Maximum subsidized amount | €1,800 | ~€29,344 (single), ~€58,688 (couples) |
| Allowances (cash) | €540 + €300/child | none |
| Tax-deductible | up to €1,800 | 100% of contributions up to the ceiling |
| payout | life annuity or drawdown plan | only a life annuity |
| Inheritable | yes | not directly |
| Flexibility | high (pause, switch) | low |
More details in the article Altersvorsorgedepot vs. Rürup.
Combination strategy for the self-employed
For many self-employed people the best strategy is a combination of both products:
- Altersvorsorgedepot use in full up to the subsidy ceiling of €1,800 a year. This is where you get the allowance and the flexibility.
- Rürup pension use as an additional high-volume tax lever, above all at a high income.
- Private ETF account for liquidity and an emergency fund, without a subsidy but accessible at any time.
Real-life examples
Lena, 32, graphic designer, €55,000 profit. Recommendation: Altersvorsorgedepot only. The full basic allowance of €540 plus the tax savings beats the rigid Rürup insurance in her income bracket. In the AVD calculator she can see her exact subsidy rate.
Dr. Marcus, 48, IT consultant, €180,000 profit. Recommendation: a combination. Altersvorsorgedepot for the basic subsidy plus €20,000 a year into Rürup for maximum tax savings. At his marginal tax rate he saves almost €8,000 in income tax per year.
Tom, 41, web designer with a fluctuating income. AVD advantage: if a year goes badly, he can reduce or pause his contributions without losing any contracts. That flexibility is worth its weight in gold.
The Schwarz family, both self-employed, 2 children. Recommendation: an Altersvorsorgedepot each (to collect the allowances, 2 × €540 + 2 × €300 child allowance = €1,680 a year in subsidy). If the income is high enough, one of them adds Rürup.
Frequently asked questions for the self-employed
What exactly changes for the self-employed on 1 January 2027?
For the first time you can take out a fully subsidized Altersvorsorgedepot, with an allowance and a tax deduction.
Do I need an Anlage AV in my tax return?
Yes, otherwise the special expenses deduction is lost. More at Anlage AV.
Am I already covered as a KSK member?
The Künstlersozialkasse only replaces the state pension, not private retirement provision. An Altersvorsorgedepot makes sense in addition.
What about fluctuations in self-employed income?
You can adjust your own contributions each year or pause them entirely. If you resume later, you get the full subsidy again.
Can I also pay in large amounts through one-off payments?
You can pay in up to €6,840 a year. Only the first €1,800 of that is subsidized, the rest is neither eligible for allowances nor deductible and merely grows without ongoing taxation.
What counts as income for the subsidy?
For the self-employed it is the taxable profit, not turnover. Fluctuating profits are not a problem for the subsidy.
What about professional pension schemes (doctors, lawyers)?
You are eligible for the subsidy in addition. The professional pension scheme covers basic provision, the Altersvorsorgedepot is the voluntary supplement with a state subsidy.
What is advisable at a high income?
At a high income the combination of both products is worth it: the AVD for the basic subsidy, Rürup as a tax lever.
Keep calculating and reading
Altersvorsorgedepot calculator Plus — calculate the subsidy, tax advantage and final balance for your own situation.
Related content: Altersvorsorgedepot for the self-employed.
All terms at a glance: Glossary from A to Z.