{"id":1779292577,"date":"2026-06-30T09:09:13","date_gmt":"2026-06-30T09:09:13","guid":{"rendered":"https:\/\/altersvorsorgedepot-anbieter-vergleich.de\/uncategorized-en-us\/the-self-employed-in-the-altersvorsorgedepot-fully-eligible-for-the-subsidy-for-the-first-time\/"},"modified":"2026-09-24T10:54:05","modified_gmt":"2026-09-24T10:54:05","slug":"the-self-employed-in-the-altersvorsorgedepot-fully-eligible-for-the-subsidy-for-the-first-time","status":"publish","type":"post","link":"https:\/\/altersvorsorgedepot-anbieter-vergleich.de\/en\/what-is\/the-self-employed-in-the-altersvorsorgedepot-fully-eligible-for-the-subsidy-for-the-first-time\/","title":{"rendered":"The self-employed in the Altersvorsorgedepot: fully eligible for the subsidy for the first time"},"content":{"rendered":"<article class=\"article\">\n<p class=\"avd-lead\"> One of the most important innovations of the reform: from 2027, <strong>self-employed people, freelancers and compulsory members of professional pension schemes<\/strong> will for the first time be fully eligible for the subsidy in the <a href=\"https:\/\/altersvorsorgedepot-anbieter-vergleich.de\/en\/what-is\/altersvorsorgedepot\/\">Altersvorsorgedepot<\/a> . \u20ac540 basic allowance and tax savings on up to \u20ac1,800 a year, combinable with the R\u00fcrup pension. <\/p>\n<aside class=\"avd-callout tldr\">\n<p><strong>The key points at a glance:<\/strong><\/p>\n<ul>\n<li>Fully eligible for the subsidy for the first time from 2027<\/li>\n<li>\u20ac540 basic allowance and \u20ac300 per child<\/li>\n<li>Special expenses deduction up to \u20ac1,800 a year<\/li>\n<li>Combinable with the R\u00fcrup pension at a high income<\/li>\n<li>Contributions adjustable when income fluctuates<\/li>\n<\/ul>\n<\/aside>\n<section id=\"was-neu\">\n<h2>What is new for the self-employed?<\/h2>\n<p> The old Riester pension was practically closed to the self-employed, open only via the detour of &#8220;indirect subsidy&#8221; (a spouse with a Riester obligation). The Altersvorsorgedepot turns this around: every self-employed person who takes out a certified contract is <strong>directly eligible for the subsidy<\/strong>with all allowances and the full special expenses deduction. <\/p>\n<p> This closes a gap that has been criticized for years. An estimated <strong>4 million self-employed people<\/strong> in Germany will benefit from it. <\/p>\n<\/section>\n<section id=\"wer-genau\">\n<h2>Who exactly is meant?<\/h2>\n<ul>\n<li><strong>Freelancers:<\/strong> lawyers, tax advisors, architects, doctors, journalists, designers, trainers.<\/li>\n<li><strong>Traders and business owners:<\/strong> craftspeople, retailers, restaurateurs, IT service providers, coaches.<\/li>\n<li><strong>Artists and publicists:<\/strong> compulsorily insured with the K\u00fcnstlersozialkasse anyway, doubly useful here.<\/li>\n<li><strong>Compulsory members of professional pension schemes:<\/strong> doctors, dentists, pharmacists, lawyers, tax advisors, architects. Previously excluded from Riester, now fully included.<\/li>\n<li><strong>Partners in partnerships:<\/strong> GbR partners, general partners, OHG partners.<\/li>\n<\/ul>\n<p> The only people not eligible for the subsidy are those who <em>do not have to build up any<\/em> pension income at all, such as civil servants without a pension entitlement (rare). <\/p>\n<\/section>\n<div class=\"avd-callout zwischenfazit\">\n<p><strong>AVD or better the R\u00fcrup pension?<\/strong><br \/>With a \u20ac540 allowance and the tax savings, the AVD is more attractive than R\u00fcrup for most self-employed people in the lower income range.<\/p>\n<\/div>\n<section id=\"wie-foerderung\">\n<h2>How does the subsidy work for the self-employed?<\/h2>\n<table class=\"avd-table\">\n<thead>\n<tr>\n<th>Component<\/th>\n<th>Amount<\/th>\n<th>Requirement<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>basic allowance<\/td>\n<td>up to \u20ac540\/year<\/td>\n<td>\u20ac1,800 own contribution<\/td>\n<\/tr>\n<tr>\n<td>child allowance<\/td>\n<td>\u20ac300\/child\/year<\/td>\n<td>child benefit entitlement<\/td>\n<\/tr>\n<tr>\n<td>career starter bonus<\/td>\n<td>\u20ac200 one-off<\/td>\n<td>contract taken out before your 25th birthday<\/td>\n<\/tr>\n<tr>\n<td>special expenses deduction<\/td>\n<td>\u20ac1,800 plus allowance entitlement<\/td>\n<td>submit Anlage AV<\/td>\n<\/tr>\n<tr>\n<td>G\u00fcnstigerpr\u00fcfung (more-favourable-treatment check)<\/td>\n<td>automatic<\/td>\n<td>from the tax office<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p> Self-employed people with a high income often benefit particularly from 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>: at a marginal tax rate of 42% it delivers around \u20ac983 in tax savings, calculated on the assessment basis of \u20ac2,340. That is significantly more than the maximum basic allowance. <\/p>\n<\/section>\n<section id=\"vs-ruerup\">\n<h2>Altersvorsorgedepot or R\u00fcrup pension?<\/h2>\n<p> Both products are state-subsidized, but different. <\/p>\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>Maximum subsidized amount<\/td>\n<td>\u20ac1,800<\/td>\n<td>~\u20ac29,344 (single), ~\u20ac58,688 (couples)<\/td>\n<\/tr>\n<tr>\n<td>Allowances (cash)<\/td>\n<td>\u20ac540 + \u20ac300\/child<\/td>\n<td>none<\/td>\n<\/tr>\n<tr>\n<td>Tax-deductible<\/td>\n<td>up to \u20ac1,800<\/td>\n<td>100% of contributions up to the ceiling<\/td>\n<\/tr>\n<tr>\n<td>payout<\/td>\n<td>life annuity or drawdown plan<\/td>\n<td>only a life annuity<\/td>\n<\/tr>\n<tr>\n<td>Inheritable<\/td>\n<td>yes<\/td>\n<td>not directly<\/td>\n<\/tr>\n<tr>\n<td>Flexibility<\/td>\n<td>high (pause, switch)<\/td>\n<td>low<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p> More details in the article <a href=\"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\/\">Altersvorsorgedepot vs. R\u00fcrup<\/a>. <\/p>\n<\/section>\n<section id=\"kombi\">\n<h2>Combination strategy for the self-employed<\/h2>\n<p> For many self-employed people the best strategy is a <strong>combination of both products<\/strong>: <\/p>\n<ol>\n<li><strong>Altersvorsorgedepot<\/strong> use in full up to the subsidy ceiling of \u20ac1,800 a year. This is where you get the allowance and the flexibility.<\/li>\n<li><strong>R\u00fcrup pension<\/strong> use as an additional high-volume tax lever, above all at a high income.<\/li>\n<li><strong>Private ETF account<\/strong> for liquidity and an emergency fund, without a subsidy but accessible at any time.<\/li>\n<\/ol>\n<div class=\"avd-callout\"><strong>Rule of thumb:<\/strong> With a profit of up to \u20ac70,000 the Altersvorsorgedepot is usually enough. At a higher income the additional R\u00fcrup contribution is worth it.<\/div>\n<\/section>\n<section id=\"personas\">\n<h2>Real-life 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. In the AVD calculator she can see her exact subsidy rate.<\/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>Tom, 41, web designer with a fluctuating income.<\/strong> AVD advantage: if a year goes badly, he can reduce or pause his contributions without losing any contracts. That flexibility is worth its weight in gold.<\/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, 2 \u00d7 \u20ac540 + 2 \u00d7 \u20ac300 child allowance = \u20ac1,680 a year in subsidy). 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 for the self-employed<\/h2>\n<details>\n<summary>What exactly changes for the self-employed on 1 January 2027?<\/summary>\n<p>For the first time you can take out a fully subsidized Altersvorsorgedepot, with an allowance and a tax deduction.<\/p>\n<\/details>\n<details>\n<summary>Do I need an Anlage AV in my tax return?<\/summary>\n<p>Yes, otherwise the special expenses deduction is lost. More at <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>.<\/p>\n<\/details>\n<details>\n<summary>Am I already covered as a KSK member?<\/summary>\n<p>The K\u00fcnstlersozialkasse only replaces the state pension, not private retirement provision. An Altersvorsorgedepot makes sense in addition.<\/p>\n<\/details>\n<details>\n<summary>What about fluctuations in self-employed income?<\/summary>\n<p>You can adjust your own contributions each year or pause them entirely. If you resume later, you get the full subsidy again.<\/p>\n<\/details>\n<details>\n<summary>Can I also pay in large amounts through one-off payments?<\/summary>\n<p>You can pay in up to \u20ac6,840 a year. Only the first \u20ac1,800 of that is subsidized, the rest is neither eligible for allowances nor deductible and merely grows without ongoing taxation.<\/p>\n<\/details>\n<details>\n<summary>What counts as income for the subsidy?<\/summary>\n<p>For the self-employed it is the taxable profit, not turnover. Fluctuating profits are not a problem for the subsidy.<\/p>\n<\/details>\n<details>\n<summary>What about professional pension schemes (doctors, lawyers)?<\/summary>\n<p>You are eligible for the subsidy in addition. The professional pension scheme covers basic provision, the Altersvorsorgedepot is the voluntary supplement with a state subsidy.<\/p>\n<\/details>\n<\/section>\n<div class=\"avd-callout zwischenfazit\">\n<p><strong>What is advisable at a high income?<\/strong><br \/>At a high income the combination of both products is worth it: the AVD for the basic subsidy, R\u00fcrup as a tax lever.<\/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\/altersvorsorgedepot-germanys-state-subsidized-retirement-investment-account-vs-ruerup-pension-what-makes-sense-for-the-self-employed\/\">Altersvorsorgedepot vs. R\u00fcrup<\/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\/pension-gap-what-is-missing-between-your-needs-and-the-statutory-pension\/\">Pension gap<\/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>Sources<\/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.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<\/ul>\n<\/section>\n<\/article>\n","protected":false},"excerpt":{"rendered":"<p>Altersvorsorgedepot for the self-employed from 2027: \u20ac540 basic allowance, special expenses deduction up to \u20ac1,800, combination with R\u00fcrup, model calculations for freelancers and traders.<\/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":[69,87,86,73,74],"class_list":["post-1779292577","post","type-post","status-publish","format-standard","hentry","category-what-is","tag-altersvorsorgedepot","tag-altersvorsorgedepot-vs-ruerup","tag-anlage-av","tag-basic-allowance","tag-special-expenses-deduction"],"_links":{"self":[{"href":"https:\/\/altersvorsorgedepot-anbieter-vergleich.de\/en\/wp-json\/wp\/v2\/posts\/1779292577","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=1779292577"}],"version-history":[{"count":0,"href":"https:\/\/altersvorsorgedepot-anbieter-vergleich.de\/en\/wp-json\/wp\/v2\/posts\/1779292577\/revisions"}],"wp:attachment":[{"href":"https:\/\/altersvorsorgedepot-anbieter-vergleich.de\/en\/wp-json\/wp\/v2\/media?parent=1779292577"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/altersvorsorgedepot-anbieter-vergleich.de\/en\/wp-json\/wp\/v2\/categories?post=1779292577"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/altersvorsorgedepot-anbieter-vergleich.de\/en\/wp-json\/wp\/v2\/tags?post=1779292577"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}