{"id":1779292561,"date":"2026-06-30T09:09:16","date_gmt":"2026-06-30T09:09:16","guid":{"rendered":"https:\/\/altersvorsorgedepot-anbieter-vergleich.de\/uncategorized-en-us\/basic-allowance-in-the-altersvorsorgedepot-up-to-e540-per-year-from-the-state\/"},"modified":"2026-09-24T10:53:59","modified_gmt":"2026-09-24T10:53:59","slug":"basic-allowance-in-the-altersvorsorgedepot-up-to-e540-per-year-from-the-state","status":"publish","type":"post","link":"https:\/\/altersvorsorgedepot-anbieter-vergleich.de\/en\/what-is\/basic-allowance-in-the-altersvorsorgedepot-up-to-e540-per-year-from-the-state\/","title":{"rendered":"Basic allowance in the Altersvorsorgedepot: up to \u20ac540 per year from the state"},"content":{"rendered":"<p class=\"avd-lead\"> The basic allowance is the direct state subsidy that savers receive in an <a href=\"https:\/\/altersvorsorgedepot-anbieter-vergleich.de\/en\/what-is\/altersvorsorgedepot\/\">Altersvorsorgedepot<\/a> account. It replaces the rigid \u20ac175 allowance of the Riester pension and, from 2027, is <strong>proportional to your own contribution<\/strong>. <\/p>\n<aside class=\"avd-callout tldr\">\n<p><strong>The key points at a glance:<\/strong><\/p>\n<ul>\n<li>Up to \u20ac540 per year from the state<\/li>\n<li>50% on the first \u20ac360, then 25% up to \u20ac1,800<\/li>\n<li>Full allowance from \u20ac1,800 own contribution per year<\/li>\n<li>Minimum contribution \u20ac120 per year (\u20ac10\/month)<\/li>\n<li>Paid out annually in arrears via the ZfA<\/li>\n<\/ul>\n<\/aside>\n<div class=\"avd-toc\">\n<p class=\"avd-toc__title\">Table of contents<\/p>\n<ol>\n<li><a href=\"\/#was-ist\">What is the basic allowance?<\/a><\/li>\n<li><a href=\"\/#wer\">Who is entitled to the basic allowance?<\/a><\/li>\n<li><a href=\"\/#wann\">When does the new basic allowance apply?<\/a><\/li>\n<li><a href=\"\/#wie-funktioniert\">How does the basic allowance work?<\/a><\/li>\n<li><a href=\"\/#wie-viel\">How much can I get out of it?<\/a><\/li>\n<li><a href=\"\/#warum\">Why was the allowance reformed?<\/a><\/li>\n<li><a href=\"\/#faq\">Frequently asked questions<\/a><\/li>\n<\/ol>\n<\/div>\n<section id=\"was-ist\">\n<h2>What is the basic allowance?<\/h2>\n<p> The basic allowance is a <strong>cash subsidy<\/strong> from the state on the annual contributions into a certified Altersvorsorgedepot. It is credited directly to the securities account and invested immediately. Unlike Riester, there is no longer a fixed minimum base amount, but a <strong>percentage subsidy per euro contributed<\/strong>. <\/p>\n<\/section>\n<figure class=\"avd-figure\">\n<p class=\"avd-figure__title\">Subsidy ladder: allowance per euro contributed<\/p>\n<p><img decoding=\"async\" alt=\"F\u00f6rder-Treppe: Zulage je eingezahltem Euro\" src=\"https:\/\/altersvorsorgedepot-anbieter-vergleich.de\/wp-content\/uploads\/2026\/05\/grundzulage-01.png\"\/><figcaption>Proportional allowance: 50% on the first \u20ac360, 25% on further contributions up to \u20ac1,800, capped at \u20ac540.<\/figcaption><\/figure>\n<section id=\"wer\">\n<h2>Who is entitled to the basic allowance?<\/h2>\n<ul>\n<li>People with compulsory cover in the statutory pension insurance<\/li>\n<li>Civil servants, judges and career soldiers<\/li>\n<li>Self-employed people and freelancers (new from 2027)<\/li>\n<li>Compulsory members of professional pension schemes<\/li>\n<li>Recipients of unemployment benefit I \/ sickness benefit<\/li>\n<\/ul>\n<p>Spouses can each open their own securities account and thus receive the allowance <strong>twice<\/strong> over.<\/p>\n<\/section>\n<div class=\"avd-callout zwischenfazit\">\n<p><strong>How much do I have to contribute for the full subsidy?<\/strong><br \/>Anyone contributing \u20ac1,800 per year collects the full basic allowance. With a smaller own contribution, correspondingly less.<\/p>\n<\/div>\n<section id=\"wann\">\n<h2>When does the new basic allowance apply?<\/h2>\n<p> From <strong>1 January 2027<\/strong>. For existing Riester contracts the old allowance (up to \u20ac175 per year) remains in place as long as the contract is continued. Anyone switching to an Altersvorsorgedepot automatically falls under the new subsidy. <\/p>\n<\/section>\n<section id=\"wie-funktioniert\">\n<h2>How does the basic allowance work?<\/h2>\n<table class=\"avd-table\">\n<thead>\n<tr>\n<th>Contribution \/ year<\/th>\n<th>Allowance rate<\/th>\n<th>Allowance<\/th>\n<th>Subsidy rate<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u20ac120<\/td>\n<td>50%<\/td>\n<td>\u20ac60<\/td>\n<td>50%<\/td>\n<\/tr>\n<tr>\n<td>\u20ac360<\/td>\n<td>50%<\/td>\n<td>\u20ac180<\/td>\n<td>50%<\/td>\n<\/tr>\n<tr>\n<td>\u20ac600<\/td>\n<td>50% + 25%<\/td>\n<td>\u20ac180 + \u20ac60 = \u20ac240<\/td>\n<td>40%<\/td>\n<\/tr>\n<tr>\n<td>\u20ac1,200<\/td>\n<td>50% + 25%<\/td>\n<td>\u20ac180 + \u20ac210 = \u20ac390<\/td>\n<td>33%<\/td>\n<\/tr>\n<tr>\n<td>\u20ac1,800<\/td>\n<td>50% + 25%<\/td>\n<td>\u20ac180 + \u20ac360 = <strong>\u20ac540<\/strong><\/td>\n<td>30%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p> The provider applies for the allowance once via a <strong>permanent allowance application<\/strong> to the Central Allowance Office for Retirement Assets (ZfA). Payment is made annually in the following year. <\/p>\n<\/section>\n<section id=\"wie-viel\">\n<h2>How much can I get out of it?<\/h2>\n<p> In the best case: <strong>\u20ac540 basic allowance + \u20ac300 per child + \u20ac200 career starter bonus<\/strong>. A family with two children in which both parents contribute \u20ac1,800 per year collects up to <strong>\u20ac1,680 in allowances per year<\/strong> in total; over 30 years of working life that adds up to more than \u20ac50,000 in pure subsidy capital, which earns a return on top. <\/p>\n<div class=\"avd-callout\">\n<p><strong>How much do you get?<\/strong> Calculate your personal basic allowance and tax saving in the <a href=\"https:\/\/altersvorsorgedepot-anbieter-vergleich.de\/en\/altersvorsorgedepot-calculator-extended\/\">AVD calculator<\/a>.<\/p>\n<\/div>\n<\/section>\n<section id=\"warum\">\n<h2>Why was the allowance reformed?<\/h2>\n<p> The old Riester allowance of \u20ac175 had not been raised for years and was too low relative to rising living costs. The 4% calculation was also complicated, and many savers missed out on the full allowance. The new proportional subsidy is <strong>easier to understand, higher and rises automatically<\/strong> with your own contribution. <\/p>\n<\/section>\n<section id=\"personas\">\n<h2>Model calculations from everyday life<\/h2>\n<div class=\"avd-persona\">\n<p><strong>Lara, 24, starting her career, \u20ac32,000 gross.<\/strong> She contributes \u20ac100\/month (\u20ac1,200\/year) to her securities account. Allowance: 50% on the first \u20ac360 (\u20ac180) + 25% on \u20ac840 (\u20ac210) = <strong>\u20ac390 basic allowance<\/strong>. Plus a one-off career starter bonus of \u20ac200. Subsidy rate in the first year: <strong>49%<\/strong>.<\/p>\n<\/div>\n<div class=\"avd-persona\">\n<p><strong>Murat, 39, programmer, \u20ac75,000 gross.<\/strong> He contributes the maximum amount of \u20ac1,800\/year. Full basic allowance \u20ac540. At his marginal tax rate of 38% the special expenses deduction is more favorable, with a tax saving of \u20ac684, and the tax office selects it automatically (more-favourable-treatment check).<\/p>\n<\/div>\n<div class=\"avd-persona\">\n<p><strong>Christine, 36, single parent, 2 children, \u20ac38,000 gross.<\/strong> She contributes \u20ac50\/month (\u20ac600\/year). Basic allowance: \u20ac180 (50% on \u20ac360) + \u20ac60 (25% on \u20ac240) = \u20ac240. Plus \u20ac600 child allowance (2 \u00d7 \u20ac300) = <strong>\u20ac840 in government subsidy<\/strong> on \u20ac600 of own contribution (subsidy rate 140%).<\/p>\n<\/div>\n<\/section>\n<section id=\"ehepartner\">\n<h2>Spouses: making the most of the double allowance<\/h2>\n<p> Married couples can benefit twice if both open their own Altersvorsorgedepot. The non-working spouse can also be entitled to the basic allowance; the requirement is an own minimum contribution (the so-called &#8220;minimum base amount&#8221;) of \u20ac120 per year and a subsidy-eligible main earner. This secures the family 2 \u00d7 \u20ac540 = up to \u20ac1,080 in basic allowance. <\/p>\n<\/section>\n<section id=\"mindestbeitrag\">\n<h2>Minimum contribution and base rule<\/h2>\n<p> For the provider to be able to apply to the ZfA for the allowance at all, you must contribute at least <strong>\u20ac120 per year (\u20ac10\/month)<\/strong> out of your own pocket. Anyone below this threshold loses the allowance entirely, including the child allowance. The ZfA checks this automatically every year via the provider&#8217;s data report. <\/p>\n<\/section>\n<section id=\"auszahlung\">\n<h2>When is the allowance credited?<\/h2>\n<p> The allowance office (ZfA) checks retroactively each year. The allowance for contribution year 2027 is typically credited to the securities account in the second half of 2028. Anyone who has issued a permanent allowance application does not have to do anything further, not even in their tax return. <\/p>\n<\/section>\n<section class=\"avd-faq\" id=\"faq\">\n<h2>Frequently asked questions about the basic allowance<\/h2>\n<details>\n<summary>What happens if I contribute less than \u20ac360?<\/summary>\n<p>You receive exactly 50% of your own contribution as an allowance, but of course correspondingly less.<\/p>\n<\/details>\n<details>\n<summary>Do I get an allowance without contributing?<\/summary>\n<p>No. At least \u20ac120 minimum base contribution per year has to be paid in to secure the full allowance.<\/p>\n<\/details>\n<details>\n<summary>Is the basic allowance income?<\/summary>\n<p>No. It is not treated as income for tax purposes, but on payout it is taxed together with the securities account (<a href=\"https:\/\/altersvorsorgedepot-anbieter-vergleich.de\/en\/what-is\/deferred-taxation-in-the-altersvorsorgedepot\/\">deferred taxation<\/a>).<\/p>\n<\/details>\n<details>\n<summary>Is the basic allowance worthwhile for higher earners too?<\/summary>\n<p>Often the bigger lever is the <a href=\"https:\/\/altersvorsorgedepot-anbieter-vergleich.de\/en\/what-is\/special-expenses-deduction-in-the-altersvorsorgedepot-e1800-plus-allowance-entitlement\/\">special expenses deduction<\/a>. The tax office checks this automatically via the more-favourable-treatment check.<\/p>\n<\/details>\n<details>\n<summary>What happens if I become unemployed?<\/summary>\n<p>While receiving unemployment benefit I you remain eligible for the subsidy. On moving to B\u00fcrgergeld (German basic income support), eligibility can be restricted, but the allowance is retained for contributions already made.<\/p>\n<\/details>\n<details>\n<summary>Can I claim allowances retroactively?<\/summary>\n<p>Yes, up to two years retroactively via the provider. Anyone who has issued a permanent allowance application does not have to do anything; the ZfA retrieves the data automatically.<\/p>\n<\/details>\n<details>\n<summary>Do contributions have to be made evenly?<\/summary>\n<p>No. You can also pay in once a year or irregularly. All that matters is that \u20ac1,800 is reached by the end of the year in order to receive the full allowance.<\/p>\n<\/details>\n<details>\n<summary>What if I move?<\/summary>\n<p>Within the EU\/EEA the subsidy is retained. Moving to a country outside the EU can trigger repayment of the allowances.<\/p>\n<\/details>\n<\/section>\n<div class=\"avd-callout zwischenfazit\">\n<p><strong>Can spouses get more out of it?<\/strong><br \/>Married couples double the allowance if both open their own securities account.<\/p>\n<\/div>\n<p class=\"small muted\">As of June 2026. Sources: BMF, German federal government, Bundestag.<\/p>\n<section class=\"avd-weiter\">\n<h2>Keep calculating and reading<\/h2>\n<p class=\"avd-weiter__rechner\"><strong><a href=\"https:\/\/altersvorsorgedepot-anbieter-vergleich.de\/en\/altersvorsorgedepot-calculator-extended\/\">Altersvorsorgedepot calculator Plus<\/a><\/strong> \u2014 calculate the subsidy, tax advantage and final balance for your own situation.<\/p>\n<ul class=\"avd-weiter__links\">\n<li><a href=\"https:\/\/altersvorsorgedepot-anbieter-vergleich.de\/en\/what-is\/minimum-own-contribution-e120-a-year-keeps-the-subsidy-alive\/\">minimum own contribution<\/a><\/li>\n<li><a href=\"https:\/\/altersvorsorgedepot-anbieter-vergleich.de\/en\/what-is\/more-favourable-treatment-check-allowance-or-tax-deduction-the-tax-office-decides\/\">G\u00fcnstigerpr\u00fcfung (more-favourable-treatment check)<\/a><\/li>\n<li><a href=\"https:\/\/altersvorsorgedepot-anbieter-vergleich.de\/en\/what-is\/permanent-allowance-application-submit-once-allowance-every-year\/\">permanent allowance application<\/a><\/li>\n<\/ul>\n<p class=\"avd-weiter__zielgruppe\">Related content: <a href=\"https:\/\/altersvorsorgedepot-anbieter-vergleich.de\/en\/altersvorsorgedepot-for-low-earners\/\">Altersvorsorgedepot for low earners<\/a>.<\/p>\n<p class=\"avd-weiter__lexikon\">All terms at a glance: <a href=\"https:\/\/altersvorsorgedepot-anbieter-vergleich.de\/en\/what-is\/altersvorsorgedepot-glossary-all-terms-from-a-to-z\/\">Glossary from A to Z<\/a>.<\/p>\n<\/section>\n<section class=\"avd-sources\">\n<h2>Official sources and further information<\/h2>\n<ul>\n<li><a href=\"https:\/\/www.bundesfinanzministerium.de\/Content\/DE\/FAQ\/reform-der-privaten-altersvorsorge.html\" rel=\"external nofollow\" target=\"_blank\">Federal Ministry of Finance, FAQ on the reform of private retirement provision<\/a><\/li>\n<li><a href=\"https:\/\/www.bundesregierung.de\/breg-de\/aktuelles\/reform-private-altersvorsorge-2400072\" rel=\"external nofollow\" target=\"_blank\">German federal government, private retirement provision reform<\/a><\/li>\n<li><a href=\"https:\/\/www.bundestag.de\/dokumente\/textarchiv\/2026\/kw13-de-altersvorsorge-1156798\" rel=\"external nofollow\" target=\"_blank\">German Bundestag, resolution on the Altersvorsorgedepot (calendar week 13\/2026)<\/a><\/li>\n<li><a href=\"https:\/\/dserver.bundestag.de\/btd\/21\/040\/2104088.pdf\" rel=\"external nofollow\" target=\"_blank\">Bundestag printed paper 21\/4088 (PDF)<\/a><\/li>\n<li><a href=\"https:\/\/www.deutsche-rentenversicherung.de\/DRV\/DE\/Ueber-uns-und-Presse\/Presse\/Meldungen\/2026\/260508-bundesrat-reform-private-altersvorsorge.html\" rel=\"external nofollow\" target=\"_blank\">Deutsche Rentenversicherung, reform announcement<\/a><\/li>\n<li><a href=\"https:\/\/www.test.de\/Altersvorsorgedepot-4910361-0\/\" rel=\"external nofollow\" target=\"_blank\">Stiftung Warentest, Altersvorsorgedepot<\/a><\/li>\n<li><a href=\"https:\/\/www.verbraucherzentrale.de\/wissen\/geld-versicherungen\/altersvorsorge\/neues-altersvorsorgedepot-rentenchance-oder-teure-verkaufsfalle-118178\" rel=\"external nofollow\" target=\"_blank\">Verbraucherzentrale, the new Altersvorsorgedepot: opportunity or sales trap?<\/a><\/li>\n<\/ul>\n<\/section>\n","protected":false},"excerpt":{"rendered":"<p>Basic allowance in the Altersvorsorgedepot: up to \u20ac540 per year from the state. Who is entitled, how is the allowance calculated, when is it paid out? All the answers.<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_metasync_otto_title":"","_metasync_otto_description":"","_metasync_otto_keywords":"","_metasync_otto_og_title":"","_metasync_otto_og_description":"","_metasync_otto_twitter_title":"","_metasync_otto_twitter_description":"","rank_math_title":"","rank_math_description":"","_yoast_wpseo_title":"","_yoast_wpseo_metadesc":"","_aioseo_title":"","_aioseo_description":"","_metasync_seo_title":"","_metasync_seo_desc":"","_metasync_breadcrumb_title":"","_metasync_primary_category":0,"_metasync_primary_product_cat":0,"_metasync_otto_disabled":"","_metasync_hreflang":"","_metasync_plugin_sync_ts":"","_metasync_robots_advanced":"","footnotes":""},"categories":[68],"tags":[69,78,72,79,74],"class_list":["post-1779292561","post","type-post","status-publish","format-standard","hentry","category-what-is","tag-altersvorsorgedepot","tag-career-starter-bonus","tag-child-allowance","tag-deferred-taxation","tag-special-expenses-deduction"],"_links":{"self":[{"href":"https:\/\/altersvorsorgedepot-anbieter-vergleich.de\/en\/wp-json\/wp\/v2\/posts\/1779292561","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/altersvorsorgedepot-anbieter-vergleich.de\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/altersvorsorgedepot-anbieter-vergleich.de\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/altersvorsorgedepot-anbieter-vergleich.de\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/altersvorsorgedepot-anbieter-vergleich.de\/en\/wp-json\/wp\/v2\/comments?post=1779292561"}],"version-history":[{"count":0,"href":"https:\/\/altersvorsorgedepot-anbieter-vergleich.de\/en\/wp-json\/wp\/v2\/posts\/1779292561\/revisions"}],"wp:attachment":[{"href":"https:\/\/altersvorsorgedepot-anbieter-vergleich.de\/en\/wp-json\/wp\/v2\/media?parent=1779292561"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/altersvorsorgedepot-anbieter-vergleich.de\/en\/wp-json\/wp\/v2\/categories?post=1779292561"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/altersvorsorgedepot-anbieter-vergleich.de\/en\/wp-json\/wp\/v2\/tags?post=1779292561"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}