{"id":1779292571,"date":"2026-06-30T09:09:14","date_gmt":"2026-06-30T09:09:14","guid":{"rendered":"https:\/\/altersvorsorgedepot-anbieter-vergleich.de\/uncategorized-en-us\/retirement-provision-reform-act-altersvorsorgereformgesetz-the-law-behind-the-altersvorsorgedepot\/"},"modified":"2026-09-24T10:54:03","modified_gmt":"2026-09-24T10:54:03","slug":"retirement-provision-reform-act-altersvorsorgereformgesetz-the-law-behind-the-altersvorsorgedepot","status":"publish","type":"post","link":"https:\/\/altersvorsorgedepot-anbieter-vergleich.de\/en\/what-is\/retirement-provision-reform-act-altersvorsorgereformgesetz-the-law-behind-the-altersvorsorgedepot\/","title":{"rendered":"Retirement Provision Reform Act (Altersvorsorgereformgesetz): the law behind the Altersvorsorgedepot"},"content":{"rendered":"<p class=\"avd-lead\"> The Retirement Provision Reform Act is the <strong>legal basis<\/strong> for the new <a href=\"https:\/\/altersvorsorgedepot-anbieter-vergleich.de\/en\/what-is\/altersvorsorgedepot\/\">Altersvorsorgedepot<\/a> and the Fr\u00fchstartrente (early-start pension for children). It was passed in spring 2026 and comes into force on 1 January 2027. <\/p>\n<aside class=\"avd-callout tldr\">\n<p><strong>The key points at a glance:<\/strong><\/p>\n<ul>\n<li>Passed by the Bundestag on 27 March 2026<\/li>\n<li>Confirmed by the Bundesrat on 8 May 2026<\/li>\n<li>Comes into force on 1 January 2027<\/li>\n<li>Creates the Altersvorsorgedepot and the Fr\u00fchstartrente<\/li>\n<li>Replaces the Riester subsidy for new 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 Retirement Provision Reform Act?<\/a><\/li>\n<li><a href=\"\/#inhalte\">Key provisions<\/a><\/li>\n<li><a href=\"\/#zeitachse\">Timeline: from draft to law<\/a><\/li>\n<li><a href=\"\/#stakeholder\">Bodies involved<\/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 Retirement Provision Reform Act?<\/h2>\n<p> An omnibus act that amends several tax and social laws (including the EStG and the AltZertG). Its aim: to modernize state-subsidized private retirement provision in Germany after years of criticism of the Riester pension. <\/p>\n<\/section>\n<figure class=\"avd-figure\">\n<p class=\"avd-figure__title\">Timeline: from the cabinet decision to entry into force<\/p>\n<p><img decoding=\"async\" alt=\"Zeitachse: Vom Kabinettsbeschluss bis zum Inkrafttreten\" src=\"https:\/\/altersvorsorgedepot-anbieter-vergleich.de\/wp-content\/uploads\/2026\/05\/altersvorsorgereformgesetz-01.png\"\/><figcaption>From the cabinet decision on 17 December 2025 to entry into force on 1 January 2027, the legislative process took around 13 months.<\/figcaption><\/figure>\n<section id=\"inhalte\">\n<h2>Key provisions of the act<\/h2>\n<ul>\n<li>Introduction of the Altersvorsorgedepot.<\/li>\n<li>Fr\u00fchstartrente with a state subsidy of \u20ac10\/month.<\/li>\n<li>New proportional basic allowance (50% and 25% respectively).<\/li>\n<li>Maximum reduction in yield of 1% for the default standard product.<\/li>\n<li>Abolition of the mandatory contribution guarantee.<\/li>\n<li>Widening of the group eligible for the subsidy (self-employed, civil servants, professional pension schemes).<\/li>\n<li>Flexible decumulation phase (life annuity or drawdown plan to age 85).<\/li>\n<li>Simplified provider switching with a fee cap of \u20ac150.<\/li>\n<\/ul>\n<\/section>\n<div class=\"avd-callout zwischenfazit\">\n<p><strong>Is the 1 January 2027 launch really fixed?<\/strong><br \/>The act has been passed, and the launch on 1 January 2027 is fixed. Certification by the Federal Central Tax Office starts in autumn 2026 and is completed before the market launch.<\/p>\n<\/div>\n<section id=\"zeitachse\">\n<h2>Timeline: from draft to law<\/h2>\n<table class=\"avd-table\">\n<thead>\n<tr>\n<th>Date<\/th>\n<th>Event<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>17 December 2025<\/td>\n<td>The Federal Cabinet adopts the key points.<\/td>\n<\/tr>\n<tr>\n<td>11 February 2026<\/td>\n<td>Bundestag printed paper 21\/4088 is introduced.<\/td>\n<\/tr>\n<tr>\n<td>27 March 2026<\/td>\n<td>The Bundestag passes the act.<\/td>\n<\/tr>\n<tr>\n<td>8 May 2026<\/td>\n<td>The Bundesrat gives its approval.<\/td>\n<\/tr>\n<tr>\n<td>1 January 2027<\/td>\n<td>The core provisions come into force.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/section>\n<section id=\"stakeholder\">\n<h2>Bodies involved<\/h2>\n<ul>\n<li><strong>Federal Ministry of Finance (BMF)<\/strong>, the lead ministry, drew up the draft.<\/li>\n<li><strong>Bundestag and Bundesrat<\/strong>, the legislature.<\/li>\n<li><strong>Federal Central Tax Office (BZSt)<\/strong>, certifies the retirement provision contracts.<\/li>\n<li><strong>Zentrale Zulagenstelle f\u00fcr Altersverm\u00f6gen (ZfA)<\/strong>, administers the allowances.<\/li>\n<li><strong>Consumer protection associations<\/strong>, helped win the cost cap.<\/li>\n<li><strong>Providers<\/strong>, banks, insurers, fund companies, neobrokers.<\/li>\n<\/ul>\n<\/section>\n<section id=\"kontext\">\n<h2>Political and social context<\/h2>\n<p> The retirement provision reform responds to years of criticism of the Riester pension: too expensive, too complicated, too little return. In 2023 the federal government commissioned a &#8220;Private Altersvorsorge&#8221; focus group, which worked out the key points. Consumer advice centers, the German Council of Economic Experts and several economic institutes (DIW, ifo) accompanied the draft with recommendations. <\/p>\n<p> The declared aim of the reform: to raise return opportunities, cut bureaucracy and widen the group eligible for the subsidy, without weakening social protection for low earners and families. <\/p>\n<\/section>\n<section class=\"avd-faq\" id=\"faq\">\n<h2>Frequently asked questions about the Retirement Provision Reform Act<\/h2>\n<details>\n<summary>Where do I find the text of the act?<\/summary>\n<p>Via printed paper 21\/4088 of the German Bundestag and, after promulgation, in the Federal Law Gazette.<\/p>\n<\/details>\n<details>\n<summary>Does the act also change the R\u00fcrup pension?<\/summary>\n<p>No, the R\u00fcrup pension (Basisrente under \u00a7 10 EStG) remains unchanged. It is a different pillar.<\/p>\n<\/details>\n<details>\n<summary>Is the statutory pension being changed?<\/summary>\n<p>No, the act concerns only subsidized private provision.<\/p>\n<\/details>\n<details>\n<summary>Where do I find the official printed paper?<\/summary>\n<p>On the German Bundestag&#8217;s website: BT printed paper 21\/4088 (PDF).<\/p>\n<\/details>\n<details>\n<summary>Which sections are being amended?<\/summary>\n<p>Among others \u00a7 10a EStG (special expenses deduction), the AltZertG (certification) and parts of the ZPO (protection against seizure).<\/p>\n<\/details>\n<details>\n<summary>Are there transitional rules for Riester?<\/summary>\n<p>Yes. Existing contracts continue unchanged; new contracts are no longer possible from 1 January 2027.<\/p>\n<\/details>\n<details>\n<summary>Are there still open points in the act?<\/summary>\n<p>Yes, individual implementing regulations (for example details of the definition of the default standard product) are due to follow by autumn 2026.<\/p>\n<\/details>\n<\/section>\n<div class=\"avd-callout zwischenfazit\">\n<p><strong>What happens to my old Riester contract?<\/strong><br \/>Existing contracts stay protected; new contracts follow the new rules from 2027. Switching is voluntary.<\/p>\n<\/div>\n<p class=\"small muted\"> As of June 2026. Sources: German Bundestag (BT printed paper 21\/4088), Bundesrat, Federal Ministry of Finance, Federal Government. <\/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\/altersvorsorgedepot\/\">Altersvorsorgedepot<\/a><\/li>\n<li><a href=\"https:\/\/altersvorsorgedepot-anbieter-vergleich.de\/en\/what-is\/riester-pension-vs-altersvorsorgedepot-germanys-state-subsidized-retirement-investment-account-switch-or-stay\/\">Riester pension<\/a><\/li>\n<li><a href=\"https:\/\/altersvorsorgedepot-anbieter-vergleich.de\/en\/what-is\/zfa-the-central-allowance-office-for-retirement-assets-explained-simply\/\">ZfA<\/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\">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>Retirement Provision Reform Act: key points, Bundestag resolution, Bundesrat, entry into force on 1 January 2027. All the important dates on the law behind the Altersvorsorgedepot.<\/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":[69,73,77,83],"class_list":["post-1779292571","post","type-post","status-publish","format-standard","hentry","category-what-is","tag-altersvorsorgedepot","tag-basic-allowance","tag-default-standard-product","tag-riester-pension"],"_links":{"self":[{"href":"https:\/\/altersvorsorgedepot-anbieter-vergleich.de\/en\/wp-json\/wp\/v2\/posts\/1779292571","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=1779292571"}],"version-history":[{"count":0,"href":"https:\/\/altersvorsorgedepot-anbieter-vergleich.de\/en\/wp-json\/wp\/v2\/posts\/1779292571\/revisions"}],"wp:attachment":[{"href":"https:\/\/altersvorsorgedepot-anbieter-vergleich.de\/en\/wp-json\/wp\/v2\/media?parent=1779292571"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/altersvorsorgedepot-anbieter-vergleich.de\/en\/wp-json\/wp\/v2\/categories?post=1779292571"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/altersvorsorgedepot-anbieter-vergleich.de\/en\/wp-json\/wp\/v2\/tags?post=1779292571"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}