{"id":1779292567,"date":"2026-06-30T09:09:15","date_gmt":"2026-06-30T09:09:15","guid":{"rendered":"https:\/\/altersvorsorgedepot-anbieter-vergleich.de\/uncategorized-en-us\/special-expenses-deduction-in-the-altersvorsorgedepot-e1800-plus-allowance-entitlement\/"},"modified":"2026-11-06T10:07:53","modified_gmt":"2026-11-06T10:07:53","slug":"special-expenses-deduction-in-the-altersvorsorgedepot-e1800-plus-allowance-entitlement","status":"publish","type":"post","link":"https:\/\/altersvorsorgedepot-anbieter-vergleich.de\/en\/what-is\/special-expenses-deduction-in-the-altersvorsorgedepot-e1800-plus-allowance-entitlement\/","title":{"rendered":"Special expenses deduction in the Altersvorsorgedepot: \u20ac1,800 plus allowance entitlement"},"content":{"rendered":"<p class=\"avd-lead\"> Contributions to the <a href=\"https:\/\/altersvorsorgedepot-anbieter-vergleich.de\/en\/what-is\/altersvorsorgedepot\/\">Altersvorsorgedepot<\/a> can be deducted as <strong>special expenses<\/strong> , namely up to \u20ac1,800 of own contributions <strong>plus<\/strong> the allowance entitlement. With no children that gives an assessment base of \u20ac2,340, with one child \u20ac2,640 and with two children \u20ac2,940. If you have a high tax rate, you can save considerably more this way than through the basic allowance. <\/p>\n<aside class=\"avd-callout tldr\">\n<p><strong>The key points at a glance:<\/strong><\/p>\n<ul>\n<li>Assessment base: \u20ac1,800 plus allowance entitlement<\/li>\n<li>Annex AV (pension section of the German tax return) required in your tax return<\/li>\n<li>The more-favourable-treatment check runs automatically<\/li>\n<li>Without children, better than the allowance from a marginal tax rate of around 23%<\/li>\n<li>Only works with certified contracts<\/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 special expenses deduction?<\/a><\/li>\n<li><a href=\"#wie-funktioniert\">How does it work in practice?<\/a><\/li>\n<li><a href=\"#guenstiger\">What is the more-favourable-treatment check?<\/a><\/li>\n<li><a href=\"#beispiel\">Sample calculation: this is how much you save<\/a><\/li>\n<li><a href=\"#warum\">Why is it worth it?<\/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 special expenses deduction?<\/h2>\n<p> A tax relief under which your retirement provision contributions reduce your taxable income. Governed by \u00a7 10a EStG and similar to the previous <a href=\"https:\/\/altersvorsorgedepot-anbieter-vergleich.de\/en\/what-is\/riester-pension-vs-altersvorsorgedepot-germanys-state-subsidized-retirement-investment-account-switch-or-stay\/\" data-wpil-monitor-id=\"9\">Riester model<\/a>. Unlike the R\u00fcrup pension, where a multiple of this is deductible, the subsidized own contribution in the Altersvorsorgedepot is capped at \u20ac1,800. Together with the allowance entitlement, this gives the assessment base. <\/p>\n<\/section>\n<section id=\"wie-funktioniert\">\n<h2>How does the special expenses deduction work?<\/h2>\n<ol>\n<li>You pay contributions into the Altersvorsorgedepot (e.g. \u20ac1,800 a year).<\/li>\n<li>In your income tax return you enter these contributions in <a href=\"https:\/\/altersvorsorgedepot-anbieter-vergleich.de\/en\/what-is\/annex-av-pension-section-of-the-german-tax-return-entering-the-altersvorsorgedepot-in-your-tax-return\/\" data-wpil-monitor-id=\"8\">Anlage AV<\/a> during the calendar year.<\/li>\n<li>The tax office deducts the contributions from your taxable income.<\/li>\n<li>The tax assessment also documents the more-favourable-treatment check.<\/li>\n<\/ol>\n<\/section>\n<div class=\"avd-callout zwischenfazit\">\n<p><strong>From what tax rate is the deduction worth it?<\/strong><br \/>Above a marginal tax rate of 23%, the tax deduction beats the allowance. The more-favourable-treatment check runs automatically.<\/p>\n<\/div>\n<section id=\"guenstiger\">\n<h2>What is the more-favourable-treatment check?<\/h2>\n<p> The tax office automatically checks two options: <\/p>\n<ul>\n<li><strong>Option A:<\/strong> You keep the state allowances.<\/li>\n<li><strong>Option B:<\/strong> You use the special expenses deduction (tax saving minus allowances already received).<\/li>\n<\/ul>\n<p> You automatically get whichever option is worth more, without having to do anything. The allowances stay in the securities account in either case. <\/p>\n<\/section>\n<section id=\"beispiel\">\n<h2>Sample calculation: how much do you really save?<\/h2>\n<table class=\"avd-table\">\n<thead>\n<tr>\n<th>Annual income<\/th>\n<th>Tax rate (marginal tax)<\/th>\n<th>Contribution<\/th>\n<th>Tax saving<\/th>\n<th>Effective subsidy*<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u20ac25,000<\/td>\n<td>~22%<\/td>\n<td>\u20ac2,340<\/td>\n<td>\u20ac515<\/td>\n<td>Allowance of \u20ac540 is better<\/td>\n<\/tr>\n<tr>\n<td>\u20ac45,000<\/td>\n<td>~30%<\/td>\n<td>\u20ac2,340<\/td>\n<td>\u20ac702<\/td>\n<td>+\u20ac162 compared with the allowance<\/td>\n<\/tr>\n<tr>\n<td>\u20ac70,000<\/td>\n<td>~38%<\/td>\n<td>\u20ac2,340<\/td>\n<td>\u20ac889<\/td>\n<td>+\u20ac349 compared with the allowance<\/td>\n<\/tr>\n<tr>\n<td>\u20ac120,000<\/td>\n<td>42%<\/td>\n<td>\u20ac2,340<\/td>\n<td>\u20ac983<\/td>\n<td>+\u20ac443 compared with the allowance<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"small muted\">*Single, no children, \u20ac1,800 own contribution. The assessment base of \u20ac2,340 is made up of \u20ac1,800 plus the \u20ac540 allowance entitlement. Excluding solidarity surcharge and church tax; the more-favourable-treatment check automatically selects the better model.<\/p>\n<div class=\"avd-callout\">\n<p><strong>Which route is worth it for you?<\/strong> Our <a href=\"https:\/\/altersvorsorgedepot-anbieter-vergleich.de\/en\/altersvorsorgedepot-calculator\/\">AVD calculator<\/a> runs the more-favourable-treatment check automatically and shows whether the allowance or the tax deduction gets you more.<\/p>\n<\/div>\n<\/section>\n<section id=\"warum\">\n<h2>Why is the special expenses deduction worth it?<\/h2>\n<p> For <strong>Higher earners<\/strong> the tax deduction is often far more attractive than the allowance. At a marginal tax rate of 42%, the assessment base of \u20ac2,340 produces around \u20ac983 in tax savings, far more than the maximum basic allowance of \u20ac540. Very high incomes therefore benefit <em>disproportionately<\/em>. <\/p>\n<\/section>\n<section id=\"personas\">\n<h2>Real-life examples of the tax saving<\/h2>\n<div class=\"avd-persona\">\n<p><strong>Self-employed Lisa, 36, \u20ac85,000 profit.<\/strong> She pays \u20ac1,800 into the Altersvorsorgedepot, giving an assessment base of \u20ac2,340. At her marginal tax rate of 40% she saves around \u20ac936 in income tax; the more-favourable-treatment check automatically selects the tax deduction instead of the \u20ac540 allowance.<\/p>\n<\/div>\n<div class=\"avd-persona\">\n<p><strong>Married couple (joint assessment, \u20ac130,000 taxable income).<\/strong> Each spouse opens a securities account and pays in \u20ac1,800. Together the assessment base is \u20ac4,680; at a marginal tax rate of around 38% that is roughly \u20ac1,780 in tax savings.<\/p>\n<\/div>\n<\/section>\n<section class=\"avd-faq\" id=\"faq\">\n<h2>Frequently asked questions about the special expenses deduction<\/h2>\n<details>\n<summary>Do I have to do anything myself?<\/summary>\n<p>Yes, you have to enter the contributions in Annex AV. The more-favourable-treatment check then happens automatically.<\/p>\n<\/details>\n<details>\n<summary>Can I deduct more than \u20ac1,800?<\/summary>\n<p>No. Even if you pay in \u20ac6,000, the assessment base stays at \u20ac1,800 plus the allowance entitlement. The \u20ac6,840 annual cap is purely a contribution limit and is not deductible.<\/p>\n<\/details>\n<details>\n<summary>Who benefits more: low earners or top earners?<\/summary>\n<p>Low earners benefit more from the allowances (especially the <a href=\"https:\/\/altersvorsorgedepot-anbieter-vergleich.de\/en\/what-is\/child-allowance-in-the-altersvorsorgedepot-e300-per-child-per-year\/\" data-wpil-monitor-id=\"10\">child allowance<\/a>). Top earners benefit more from the special expenses deduction. The more-favourable-treatment check makes sure you always get the better outcome.<\/p>\n<\/details>\n<details>\n<summary>Do I need separate receipts?<\/summary>\n<p>No. The provider reports the contributions electronically to the tax office.<\/p>\n<\/details>\n<details>\n<summary>What if I forget to fill in Annex AV?<\/summary>\n<p>Only as long as the tax assessment is not yet final, which usually means within the one-month objection period. After that the deduction can no longer be claimed (Federal Fiscal Court, BFH X R 32\/20). The allowance itself is handled by the provider and is not affected.<\/p>\n<\/details>\n<details>\n<summary>Are there interactions with R\u00fcrup or occupational pensions?<\/summary>\n<p>No. The cap under \u00a7 10a EStG applies separately from the R\u00fcrup pension (basic provision under \u00a7 10(3) EStG) and from occupational pension schemes. R\u00fcrup contributions go in the Anlage Vorsorgeaufwand, Altersvorsorgedepot contributions in Annex AV.<\/p>\n<\/details>\n<\/section>\n<div class=\"avd-callout zwischenfazit\">\n<p><strong>How do I get the maximum out of it?<\/strong><br \/>You get the maximum out of it with Annex AV in your tax return.<\/p>\n<\/div>\n<p class=\"small muted\">Last updated: June 2026.<\/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\/\">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\/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\/annex-av-pension-section-of-the-german-tax-return-entering-the-altersvorsorgedepot-in-your-tax-return\/\">Anlage AV<\/a><\/li>\n<li><a href=\"https:\/\/altersvorsorgedepot-anbieter-vergleich.de\/en\/what-is\/deferred-taxation-in-the-altersvorsorgedepot\/\">Deferred taxation<\/a><\/li>\n<\/ul>\n<p class=\"avd-weiter__zielgruppe\">Related content: <a href=\"https:\/\/altersvorsorgedepot-anbieter-vergleich.de\/en\/altersvorsorgedepot-for-higher-earners\/\">Altersvorsorgedepot for higher 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>Special expenses deduction in the Altersvorsorgedepot: deduct \u20ac1,800 of contributions per year, the more-favourable-treatment check, and examples of tax savings at different income levels.<\/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":"Special-expense deduction in the Altersvorsorgedepot: 1,800 euros | AVD Comparison","_metasync_seo_desc":"Up to 1,800 euros a year can be deducted as special expenses. How the deduction works alongside the subsidy and who benefits.","_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":[69,73,72,79],"class_list":["post-1779292567","post","type-post","status-publish","format-standard","hentry","category-what-is","tag-altersvorsorgedepot","tag-basic-allowance","tag-child-allowance","tag-deferred-taxation"],"_links":{"self":[{"href":"https:\/\/altersvorsorgedepot-anbieter-vergleich.de\/en\/wp-json\/wp\/v2\/posts\/1779292567","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=1779292567"}],"version-history":[{"count":5,"href":"https:\/\/altersvorsorgedepot-anbieter-vergleich.de\/en\/wp-json\/wp\/v2\/posts\/1779292567\/revisions"}],"predecessor-version":[{"id":1779297880,"href":"https:\/\/altersvorsorgedepot-anbieter-vergleich.de\/en\/wp-json\/wp\/v2\/posts\/1779292567\/revisions\/1779297880"}],"wp:attachment":[{"href":"https:\/\/altersvorsorgedepot-anbieter-vergleich.de\/en\/wp-json\/wp\/v2\/media?parent=1779292567"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/altersvorsorgedepot-anbieter-vergleich.de\/en\/wp-json\/wp\/v2\/categories?post=1779292567"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/altersvorsorgedepot-anbieter-vergleich.de\/en\/wp-json\/wp\/v2\/tags?post=1779292567"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}