{"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":"2026-09-24T10:54:02","modified_gmt":"2026-09-24T10:54:02","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 <strong>plus<\/strong> of 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 30%, 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-extended\/\">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>You can correct your tax return beyond the appeal deadline, up to 4 years retroactively.<\/p>\n<\/details>\n<details>\n<summary>Are there interactions with R\u00fcrup or occupational pensions?<\/summary>\n<p>Yes. The maximum limits are allocated proportionally across all retirement provision products, see Annex AV \/ Anlage Vorsorgeaufwand.<\/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-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\/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":"","_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":[69,73,72,79],"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":0,"href":"https:\/\/altersvorsorgedepot-anbieter-vergleich.de\/en\/wp-json\/wp\/v2\/posts\/1779292567\/revisions"}],"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}]}}