{"id":1779292569,"date":"2026-06-30T09:09:14","date_gmt":"2026-06-30T09:09:14","guid":{"rendered":"https:\/\/altersvorsorgedepot-anbieter-vergleich.de\/uncategorized-en-us\/annex-av-pension-section-of-the-german-tax-return-entering-the-altersvorsorgedepot-in-your-tax-return\/"},"modified":"2026-09-24T10:54:02","modified_gmt":"2026-09-24T10:54:02","slug":"annex-av-pension-section-of-the-german-tax-return-entering-the-altersvorsorgedepot-in-your-tax-return","status":"publish","type":"post","link":"https:\/\/altersvorsorgedepot-anbieter-vergleich.de\/en\/what-is\/annex-av-pension-section-of-the-german-tax-return-entering-the-altersvorsorgedepot-in-your-tax-return\/","title":{"rendered":"Annex AV (pension section of the German tax return): entering the Altersvorsorgedepot in your tax return"},"content":{"rendered":"<article class=\"article\">\n<p class=\"avd-lead\"> The <strong>Anlage AV<\/strong> is the form in the German income tax return in which contributions to state-subsidized retirement provision are entered, including those to the new <a href=\"https:\/\/altersvorsorgedepot-anbieter-vergleich.de\/en\/what-is\/altersvorsorgedepot\/\">Altersvorsorgedepot<\/a> from 2027. Without it, 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> is lost. <\/p>\n<aside class=\"avd-callout tldr\">\n<p><strong>The key points at a glance:<\/strong><\/p>\n<ul>\n<li>Mandatory for the special expenses deduction<\/li>\n<li>The provider sends a certificate every year<\/li>\n<li>The more-favourable-treatment check happens automatically<\/li>\n<li>Submit it even without a tax deduction, otherwise there is no check<\/li>\n<li>Can be submitted late, up to 1 month after the tax assessment<\/li>\n<\/ul>\n<\/aside>\n<section id=\"was-ist\">\n<h2>What is Annex AV?<\/h2>\n<p> Annex AV (&#8220;AV&#8221; stands for Altersvorsorge, retirement provision) is an additional page of the income tax return. It is where all contributions for which the state grants a subsidy are entered: so far the Riester contributions, and from 2027 also the contributions to the Altersvorsorgedepot (Germany&#8217;s state-subsidized retirement investment account). On the basis of these entries the tax office checks whether the <strong>special expenses deduction<\/strong> or the <strong>Allowances<\/strong> is more favourable, the so-called <em>G\u00fcnstigerpr\u00fcfung (more-favourable-treatment check)<\/em>. <\/p>\n<\/section>\n<section id=\"wer\">\n<h2>Who has to fill in Annex AV?<\/h2>\n<ul>\n<li>Anyone who pays into a certified <a href=\"https:\/\/altersvorsorgedepot-anbieter-vergleich.de\/en\/what-is\/altersvorsorgedepot\/\">Altersvorsorgedepot<\/a> and wants to use the tax advantage.<\/li>\n<li>For married couples with separate contracts, each partner individually.<\/li>\n<li>Even if you &#8220;only&#8221; claim the <a href=\"https:\/\/altersvorsorgedepot-anbieter-vergleich.de\/en\/what-is\/basic-allowance-in-the-altersvorsorgedepot-up-to-e540-per-year-from-the-state\/\">basic allowance<\/a> , you should submit Annex AV, because otherwise the tax office will not carry out the more-favourable-treatment check at all.<\/li>\n<\/ul>\n<p> If you pay in but do not submit Annex AV, you lose the potential tax advantage. The allowances are still paid out (via the ZfA), but no comparison with the special expenses deduction takes place. <\/p>\n<\/section>\n<div class=\"avd-callout zwischenfazit\">\n<p><strong>What happens if I forget Annex AV?<\/strong><br \/>Without Annex AV you lose the tax advantage. The provider&#8217;s certificate is sufficient proof.<\/p>\n<\/div>\n<section id=\"bescheinigung\">\n<h2>The provider&#8217;s certificate, the key document<\/h2>\n<p> You do not have to add up the figures for Annex AV yourself. Every Altersvorsorgedepot provider is legally required to send you an <strong>annual tax certificate<\/strong> by the end of February of the following year (on paper or as a PDF download). <\/p>\n<p> The certificate shows: <\/p>\n<ul>\n<li>the amount of your own contributions in the previous year<\/li>\n<li>the amount of allowances received (basic allowance, child allowance, career starter bonus)<\/li>\n<li>contract number and provider ID for the ZfA data matching<\/li>\n<li>a note that the data is transmitted electronically to the tax office<\/li>\n<\/ul>\n<div class=\"avd-callout\"><strong>Important:<\/strong> Keep the certificate for at least 10 years; the tax office can still ask for documents years later.<\/div>\n<\/section>\n<section id=\"anleitung\">\n<h2>Step-by-step instructions<\/h2>\n<ol>\n<li><strong>Have the provider&#8217;s certificate to hand.<\/strong><\/li>\n<li><strong>In ELSTER or in your tax software<\/strong> open Annex AV.<\/li>\n<li><strong>Enter the contract number and provider.<\/strong> Both are at the top of the certificate.<\/li>\n<li><strong>Enter your own contributions<\/strong> (line in Annex AV: &#8220;Geleistete Altersvorsorgebeitr\u00e4ge&#8221;, retirement provision contributions paid).<\/li>\n<li><strong>Enter children<\/strong> for whom child benefit is received (this determines the <a href=\"https:\/\/altersvorsorgedepot-anbieter-vergleich.de\/en\/what-is\/child-allowance-in-the-altersvorsorgedepot-e300-per-child-per-year\/\">child allowance<\/a>).<\/li>\n<li><strong>Social security number<\/strong> must be entered once; it is needed for the matching with the ZfA.<\/li>\n<li><strong>Submit.<\/strong> The more-favourable-treatment check runs in the background.<\/li>\n<\/ol>\n<p> Most tax programs (ELSTER, Wundertax, Smartsteuer, taxfix) have a <em>wizard<\/em> for Annex AV that takes the field entries from the certificate. <\/p>\n<\/section>\n<section id=\"guenstigerpruefung\">\n<h2>How the tax office carries out the more-favourable-treatment check<\/h2>\n<p> The tax office works through two options: <\/p>\n<ul>\n<li><strong>Option A:<\/strong> You keep the allowances, with no additional tax deduction.<\/li>\n<li><strong>Option B:<\/strong> You get the special expenses deduction (the contribution amount reduces your taxable income) and the allowances are offset against it.<\/li>\n<\/ul>\n<p> The tax office automatically selects the model with the greater benefit and notes this in the tax assessment. The allowances themselves stay in the securities account in both cases; they are not reclaimed. <\/p>\n<div class=\"avd-callout\"><strong>Rule of thumb:<\/strong> Below a marginal tax rate of 30% the allowance wins, above 30% the tax deduction does. You can work it out more precisely in our <a href=\"https:\/\/altersvorsorgedepot-anbieter-vergleich.de\/en\/altersvorsorgedepot-calculator-extended\/\">AVD calculator<\/a>.<\/div>\n<\/section>\n<section id=\"fehler\">\n<h2>Common mistakes with Annex AV<\/h2>\n<ul>\n<li><strong>Forgetting Annex AV.<\/strong> A classic beginner&#8217;s mistake, often noticed only when the tax assessment arrives. Submitting it late is usually possible, but costs time.<\/li>\n<li><strong>Not entering the children.<\/strong> Without the child entries, the child allowance is not included in the more-favourable-treatment check.<\/li>\n<li><strong>Overstating your own contributions.<\/strong> Only contributions up to the subsidy ceiling of \u20ac1,800 a year are recognized; anything above that is disregarded.<\/li>\n<li><strong>Wrong contract number.<\/strong> Typos here cause the matching with the ZfA to fail.<\/li>\n<li><strong>Not keeping the certificate.<\/strong> If questions come up later, you have to request it from the provider again.<\/li>\n<\/ul>\n<\/section>\n<section id=\"personas\">\n<h2>Real-life examples<\/h2>\n<div class=\"avd-persona\">\n<p><strong>Anna, 34, employee, \u20ac52,000 gross annual salary.<\/strong> She pays \u20ac1,800 into the Altersvorsorgedepot and receives a basic allowance of \u20ac540. At a marginal tax rate of 32% the special expenses deduction brings \u20ac576 in tax savings, so the more-favourable-treatment check automatically selects B. She pays \u20ac36 less tax than without Annex AV.<\/p>\n<\/div>\n<div class=\"avd-persona\">\n<p><strong>Murat &amp; Defne, married couple with 2 children, \u20ac1,800 contribution each.<\/strong> Both enter their contributions, and each submits their own Annex AV. In total \u20ac3,600 in contributions + \u20ac1,080 basic allowance + \u20ac600 child allowance. At a marginal tax rate of 35% that is around \u20ac1,260 in effective tax savings.<\/p>\n<\/div>\n<\/section>\n<section class=\"avd-faq\" id=\"faq\">\n<h2>Frequently asked questions about Annex AV<\/h2>\n<details>\n<summary>Do I need Annex AV if I only want the allowance?<\/summary>\n<p>Strictly speaking no, because the allowance runs through the ZfA. In practice yes, because only then does the tax office carry out the more-favourable-treatment check and you may get even more back.<\/p>\n<\/details>\n<details>\n<summary>What happens if I forget Annex AV?<\/summary>\n<p>You can usually submit it late (appeal deadline 1 month after the tax assessment). If you miss the appeal, you lose the tax advantage for that year.<\/p>\n<\/details>\n<details>\n<summary>Do I have to attach the receipts?<\/summary>\n<p>No. Since 2017 you only have to keep documents on file and present the certificate on request.<\/p>\n<\/details>\n<details>\n<summary>Does Annex AV also apply to R\u00fcrup?<\/summary>\n<p>No, R\u00fcrup contributions go in the Anlage Vorsorgeaufwand. Annex AV is only for Riester and the Altersvorsorgedepot.<\/p>\n<\/details>\n<details>\n<summary>What if I only start at the end of the year?<\/summary>\n<p>Enter even small contributions. If you open an account in December and have paid in \u20ac60, you get a pro-rata allowance and tax deduction.<\/p>\n<\/details>\n<details>\n<summary>Do the self-employed also have to fill in Annex AV?<\/summary>\n<p>Yes, provided they have taken out an Altersvorsorgedepot. The self-employed are eligible for the subsidy for the first time from 2027 and often benefit particularly from the special expenses deduction.<\/p>\n<\/details>\n<\/section>\n<div class=\"avd-callout zwischenfazit\">\n<p><strong>Do I need it even without a tax deduction?<\/strong><br \/>Even if the allowance arrives automatically, Annex AV is the prerequisite for the more-favourable-treatment check.<\/p>\n<\/div>\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\/special-expenses-deduction-in-the-altersvorsorgedepot-e1800-plus-allowance-entitlement\/\">special expenses deduction<\/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__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\">BMF, FAQ on the 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\">Bundestag, resolution on the Altersvorsorgedepot<\/a><\/li>\n<li><a href=\"https:\/\/www.test.de\/Altersvorsorgedepot-4910361-0\/\" rel=\"external nofollow\" target=\"_blank\">Stiftung Warentest, Altersvorsorgedepot<\/a><\/li>\n<\/ul>\n<\/section>\n<\/article>\n","protected":false},"excerpt":{"rendered":"<p>Annex AV in the income tax return: how to enter contributions to the Altersvorsorgedepot correctly from 2027, step by step, with examples and common mistakes.<\/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":[69,73,72,74],"class_list":["post-1779292569","post","type-post","status-publish","format-standard","hentry","category-what-is","tag-altersvorsorgedepot","tag-basic-allowance","tag-child-allowance","tag-special-expenses-deduction"],"_links":{"self":[{"href":"https:\/\/altersvorsorgedepot-anbieter-vergleich.de\/en\/wp-json\/wp\/v2\/posts\/1779292569","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=1779292569"}],"version-history":[{"count":0,"href":"https:\/\/altersvorsorgedepot-anbieter-vergleich.de\/en\/wp-json\/wp\/v2\/posts\/1779292569\/revisions"}],"wp:attachment":[{"href":"https:\/\/altersvorsorgedepot-anbieter-vergleich.de\/en\/wp-json\/wp\/v2\/media?parent=1779292569"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/altersvorsorgedepot-anbieter-vergleich.de\/en\/wp-json\/wp\/v2\/categories?post=1779292569"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/altersvorsorgedepot-anbieter-vergleich.de\/en\/wp-json\/wp\/v2\/tags?post=1779292569"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}