{"id":1779292572,"date":"2026-06-30T09:09:14","date_gmt":"2026-06-30T09:09:14","guid":{"rendered":"https:\/\/altersvorsorgedepot-anbieter-vergleich.de\/uncategorized-en-us\/altersvorsorgedepot-germanys-state-subsidized-retirement-investment-account-vs-ruerup-pension-what-makes-sense-for-the-self-employed\/"},"modified":"2026-09-24T10:54:03","modified_gmt":"2026-09-24T10:54:03","slug":"altersvorsorgedepot-germanys-state-subsidized-retirement-investment-account-vs-ruerup-pension-what-makes-sense-for-the-self-employed","status":"publish","type":"post","link":"https:\/\/altersvorsorgedepot-anbieter-vergleich.de\/en\/what-is\/altersvorsorgedepot-germanys-state-subsidized-retirement-investment-account-vs-ruerup-pension-what-makes-sense-for-the-self-employed\/","title":{"rendered":"Altersvorsorgedepot (Germany&#8217;s state-subsidized retirement investment account) vs. R\u00fcrup pension: what makes sense for the self-employed?"},"content":{"rendered":"<p class=\"avd-lead\"> From 2027 the self-employed can choose between two state-subsidized retirement products: the new <a href=\"https:\/\/altersvorsorgedepot-anbieter-vergleich.de\/en\/what-is\/altersvorsorgedepot\/\">Altersvorsorgedepot<\/a> or the established <strong>R\u00fcrup pension<\/strong> (Basisrente). Which option suits which way of life? <\/p>\n<aside class=\"avd-callout tldr\">\n<p><strong>The key points at a glance:<\/strong><\/p>\n<ul>\n<li>AVD: maximum subsidized contribution \u20ac1,800 plus allowances<\/li>\n<li>R\u00fcrup: up to \u20ac29,344 deductible, no allowances<\/li>\n<li>AVD can be inherited, R\u00fcrup not directly<\/li>\n<li>AVD offers a life annuity or a drawdown plan, R\u00fcrup only a life annuity<\/li>\n<li>Combining both products often makes sense<\/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 difference?<\/a><\/li>\n<li><a href=\"\/#vergleich\">Comparison table<\/a><\/li>\n<li><a href=\"\/#fuer-wen-avd\">When does the Altersvorsorgedepot fit?<\/a><\/li>\n<li><a href=\"\/#fuer-wen-ruerup\">When does the R\u00fcrup pension fit?<\/a><\/li>\n<li><a href=\"\/#kombinieren\">Combine both?<\/a><\/li>\n<li><a href=\"\/#personas\">Practical examples<\/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 difference?<\/h2>\n<p> Both products follow the principle of <a href=\"https:\/\/altersvorsorgedepot-anbieter-vergleich.de\/en\/what-is\/deferred-taxation-in-the-altersvorsorgedepot\/\">deferred taxation<\/a>. However, they differ fundamentally in the level of subsidy, the payout form and inheritability. The Altersvorsorgedepot is <strong>flexible and can be inherited<\/strong>while the R\u00fcrup pension offers <strong>higher tax advantages<\/strong>but is more rigid. <\/p>\n<\/section>\n<section id=\"vergleich\">\n<h2>Comparison table<\/h2>\n<table class=\"avd-table\">\n<thead>\n<tr>\n<th>Feature<\/th>\n<th>Altersvorsorgedepot<\/th>\n<th>R\u00fcrup pension<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Eligible for the subsidy<\/td>\n<td>everyone, incl. the self-employed<\/td>\n<td>mainly the self-employed<\/td>\n<\/tr>\n<tr>\n<td>Maximum contribution (subsidized pot)<\/td>\n<td>\u20ac1,800 own contribution + \u20ac540 allowance<\/td>\n<td>~\u20ac29,344 (2026, single), ~\u20ac58,688 (married couples)<\/td>\n<\/tr>\n<tr>\n<td>Allowances (cash)<\/td>\n<td>basic allowance + child allowance<\/td>\n<td>no direct allowances<\/td>\n<\/tr>\n<tr>\n<td>Tax-deductible<\/td>\n<td>\u20ac1,800 plus allowance entitlement, \u20ac2,340 without children<\/td>\n<td>100% of contributions up to the ceiling<\/td>\n<\/tr>\n<tr>\n<td>Investing<\/td>\n<td>ETFs, funds, bonds<\/td>\n<td>unit-linked policy or classic<\/td>\n<\/tr>\n<tr>\n<td>contribution guarantee<\/td>\n<td>optional<\/td>\n<td>often 100%<\/td>\n<\/tr>\n<tr>\n<td>payout<\/td>\n<td>life annuity or drawdown plan up to 85<\/td>\n<td>life annuity mandatory<\/td>\n<\/tr>\n<tr>\n<td>Inheritable<\/td>\n<td>yes<\/td>\n<td>not directly, only a survivor pension<\/td>\n<\/tr>\n<tr>\n<td>Can be used as collateral<\/td>\n<td>not permitted<\/td>\n<td>no<\/td>\n<\/tr>\n<tr>\n<td>Protection from seizure<\/td>\n<td>yes (accumulation phase)<\/td>\n<td>yes<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/section>\n<div class=\"avd-callout zwischenfazit\">\n<p><strong>What is the main difference?<\/strong><br \/>AVD means flexibility, inheritability and allowances. R\u00fcrup brings higher tax advantages at a high income.<\/p>\n<\/div>\n<section id=\"fuer-wen-avd\">\n<h2>When does the Altersvorsorgedepot fit?<\/h2>\n<ul>\n<li>You earn <strong>up to ~\u20ac70,000<\/strong> per year.<\/li>\n<li>You want <strong>Flexibility<\/strong> in the decumulation phase (drawdown plan up to 85).<\/li>\n<li>You have <strong>Children<\/strong> and want to claim the child allowance.<\/li>\n<li>You want the <strong>remaining capital<\/strong> to be inheritable.<\/li>\n<li>You are under <strong>25 years old<\/strong> and want the career starter bonus.<\/li>\n<\/ul>\n<\/section>\n<section id=\"fuer-wen-ruerup\">\n<h2>When does the R\u00fcrup pension fit?<\/h2>\n<ul>\n<li>You earn <strong>well over \u20ac70,000<\/strong> in profit a year.<\/li>\n<li>You want <strong>to make use of the maximum tax advantage<\/strong> as far as possible.<\/li>\n<li>You have no problem with a pure <strong>life annuity<\/strong>.<\/li>\n<li>You do not need the <strong>Protection from seizure<\/strong>which is included in the AVD.<\/li>\n<li>High contributions \/ one-off payments are possible (lump-sum contributions make sense).<\/li>\n<\/ul>\n<\/section>\n<section id=\"kombinieren\">\n<h2>Combine both?<\/h2>\n<p> Yes, for self-employed people with a high income this is often even the best strategy: <\/p>\n<ol>\n<li><strong>Altersvorsorgedepot<\/strong> up to \u20ac1,800 a year, securing the basic allowance and the tax deduction.<\/li>\n<li><strong>R\u00fcrup pension<\/strong> as an additional, high-volume tax lever.<\/li>\n<li><strong>Private ETF account<\/strong> for flexibility when you need capital in the short or medium term.<\/li>\n<\/ol>\n<div class=\"avd-callout\">\n<p><strong>Which option gives you more?<\/strong> Compare the subsidy and the tax savings in the <a href=\"https:\/\/altersvorsorgedepot-anbieter-vergleich.de\/en\/altersvorsorgedepot-calculator-extended\/\">subsidy calculator<\/a>before you decide on a model.<\/p>\n<\/div>\n<\/section>\n<section id=\"personas\">\n<h2>Practical examples<\/h2>\n<div class=\"avd-persona\">\n<p><strong>Lena, 32, graphic designer, \u20ac55,000 profit.<\/strong> Recommendation: Altersvorsorgedepot only. The full basic allowance of \u20ac540 plus the tax savings beats the rigid R\u00fcrup insurance in her income bracket.<\/p>\n<\/div>\n<div class=\"avd-persona\">\n<p><strong>Dr. Marcus, 48, IT consultant, \u20ac180,000 profit.<\/strong> Recommendation: a combination. Altersvorsorgedepot for the basic subsidy plus \u20ac20,000 a year into R\u00fcrup for maximum tax savings. At his marginal tax rate he saves almost \u20ac8,000 in income tax per year.<\/p>\n<\/div>\n<div class=\"avd-persona\">\n<p><strong>The Schwarz family, both self-employed, 2 children.<\/strong> Recommendation: an Altersvorsorgedepot each (to collect the allowances). If the income is high enough, one of them adds R\u00fcrup.<\/p>\n<\/div>\n<\/section>\n<section class=\"avd-faq\" id=\"faq\">\n<h2>Frequently asked questions about the comparison<\/h2>\n<details>\n<summary>Can I transfer R\u00fcrup into an Altersvorsorgedepot?<\/summary>\n<p>No. R\u00fcrup and the Altersvorsorgedepot are separate retirement pillars.<\/p>\n<\/details>\n<details>\n<summary>Can the R\u00fcrup pension be inherited?<\/summary>\n<p>Not directly. Only an optionally agreed survivor pension for spouses and children is possible.<\/p>\n<\/details>\n<details>\n<summary>Which tax rate applies?<\/summary>\n<p>Both products follow deferred taxation; payouts are taxed at your personal income tax rate in retirement.<\/p>\n<\/details>\n<details>\n<summary>Is R\u00fcrup with a guarantee worth it?<\/summary>\n<p>Usually not with long remaining terms, because the guarantee costs a lot of return. Without a guarantee the R\u00fcrup unit-linked policy becomes competitive much sooner.<\/p>\n<\/details>\n<details>\n<summary>What happens if I emigrate?<\/summary>\n<p>Within the EU\/EEA both products remain in place. If you move to a third country, subsidy repayments or special tax rules can apply.<\/p>\n<\/details>\n<details>\n<summary>Can I shift R\u00fcrup contributions between years?<\/summary>\n<p>Yes, one-off payments can be used for tax purposes in the same year, which is good for years with a high profit.<\/p>\n<\/details>\n<\/section>\n<div class=\"avd-callout zwischenfazit\">\n<p><strong>Do I have to choose one?<\/strong><br \/>For most self-employed people the optimal strategy is not &#8220;either\/or&#8221; but a combination.<\/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\/the-self-employed-in-the-altersvorsorgedepot-fully-eligible-for-the-subsidy-for-the-first-time\/\">Self-employed<\/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\/inheritance-of-the-altersvorsorgedepot-what-heirs-receive\/\">Inheritance<\/a><\/li>\n<\/ul>\n<p class=\"avd-weiter__zielgruppe\">Related content: <a href=\"https:\/\/altersvorsorgedepot-anbieter-vergleich.de\/en\/altersvorsorgedepot-for-the-self-employed\/\">Altersvorsorgedepot for the self-employed<\/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\">BMF, FAQ on the private retirement provision reform<\/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","protected":false},"excerpt":{"rendered":"<p>Altersvorsorgedepot vs. R\u00fcrup (Basisrente): comparison for the self-employed, maximum subsidized contributions, taxes, inheritance, flexibility. What is worth it for whom?<\/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":[69,79,82,83,74],"class_list":["post-1779292572","post","type-post","status-publish","format-standard","hentry","category-what-is","tag-altersvorsorgedepot","tag-deferred-taxation","tag-life-annuity","tag-riester-pension","tag-special-expenses-deduction"],"_links":{"self":[{"href":"https:\/\/altersvorsorgedepot-anbieter-vergleich.de\/en\/wp-json\/wp\/v2\/posts\/1779292572","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=1779292572"}],"version-history":[{"count":0,"href":"https:\/\/altersvorsorgedepot-anbieter-vergleich.de\/en\/wp-json\/wp\/v2\/posts\/1779292572\/revisions"}],"wp:attachment":[{"href":"https:\/\/altersvorsorgedepot-anbieter-vergleich.de\/en\/wp-json\/wp\/v2\/media?parent=1779292572"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/altersvorsorgedepot-anbieter-vergleich.de\/en\/wp-json\/wp\/v2\/categories?post=1779292572"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/altersvorsorgedepot-anbieter-vergleich.de\/en\/wp-json\/wp\/v2\/tags?post=1779292572"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}