Wegweiser Occupational disability · Pension & insurance Deutsch

🏦 Occupational disability in Riester and Rürup contracts

Riester and Rürup pensions can optionally be supplemented with cover for reduced earning capacity – currently up to 20 percent of total contributions; reports of a possible restriction from 2027 could not be confirmed against the law as currently in force.

Riester pension Rürup pension § 1 AltZertG Reduced earning capacity cover Basic pension (Basisrente)

In brief

Under § 1 Abs. 1 Satz 1 Nr. 2 Buchst. b AltZertG, certified Riester and Rürup contracts can be extended by supplementary cover for reduced earning capacity or inability to perform official duties (Dienstunfähigkeit). This add-on may make up to 20 percent of total contributions without jeopardising the tax-eligibility of the contract. Contributions to Rürup (basic) pensions are deductible as provision expenses within the maximum amounts under § 10 EStG.

The add-on assesses reduced earning capacity by standards similar to pension law, not by the occupation concept of private occupational disability insurance (§ 172 VVG) – so it is not a full replacement for a stand-alone BU insurance, but a possible supplement.

Step by step

  1. Check the contract documents for a reduced earning capacity or inability-to-perform-duties add-onNot every Riester or Rürup contract contains this optional add-on.
  2. Ask about the share of contributions for the add-onIt may make up at most 20 percent of total contributions.
  3. Check tax deductibility within the maximum amountsUnder § 10 EStG for Rürup contracts, under the Riester rules for Riester contracts.
  4. When concluding a new contract, ask the provider directly about the current termsBecause announcements about future changes are circulating in the financial press that could not be confirmed against the text of the law.

Deadlines

No statutory deadline
There is no separate application deadline for the optional add-on – it is agreed when the contract is concluded or, in certain cases, afterwards.
Watch out – common mistakes
  • Reports are circulating in the financial press that supplementary protection against reduced earning capacity or inability to perform official duties (Dienstunfähigkeit) in newly concluded Riester contracts is to be restricted from 2027. This could not be confirmed against the currently consolidated version of § 1 AltZertG (date of inspection: September 2026) – the text of the law still expressly allows supplementary cover of up to 20 percent of total contributions, with no recognisable transitional rule for 2027. For a specific contract decision, do not rely on these press reports but on current information from your provider.
  • The add-on is voluntary and is not included at all in many older or particularly cheap Riester/Rürup contracts – a contract without this add-on offers no BU protection.
In depth · legal basis, figures and practice – for advisers and professionals

§ 1 AltZertG: certification requirements and the 20 percent limit

For a retirement provision contract to be certified, supplementary cover for reduced earning capacity or inability to perform official duties may be agreed, provided its share of contributions does not exceed 20 percent of total contributions.

Uncertain announcements for 2027

A targeted check of the consolidated version of § 1 AltZertG showed no indication of a change in the law for 2027 that has already been adopted. Such reports should therefore be treated as unconfirmed until an official source (Federal Law Gazette or gesetze-im-internet.de) shows a corresponding change.

Distinction from private BU insurance

The Riester/Rürup add-on is based on pension-law standards of reduced earning capacity, not on the occupation concept of § 172 VVG – the two kinds of cover complement but do not replace each other.

Who is responsible
  • Provider (insurer, bank or fund company), certified under the AltZertG
Further reading
Taxes on the reduced earning capacity pension and private BU pensionPrivate occupational disability insurance: contract basics

Quick questions

Worum geht es bei „Occupational disability in Riester and Rürup contracts“?
Riester and Rürup pensions can optionally be supplemented with cover for reduced earning capacity – currently up to 20 percent of total contributions; reports of a possible restriction from 2027 could not be confirmed against the law as currently in force.
Which deadlines and figures matter?
No statutory deadline: There is no separate application deadline for the optional add-on – it is agreed when the contract is concluded or, in certain cases, afterwards.
What should I do first?
  • Check the contract documents for a reduced earning capacity or inability-to-perform-duties add-on: Not every Riester or Rürup contract contains this optional add-on.
  • Ask about the share of contributions for the add-on: It may make up at most 20 percent of total contributions.
  • Check tax deductibility within the maximum amounts: Under § 10 EStG for Rürup contracts, under the Riester rules for Riester contracts.
What do I need to watch out for?
  • Reports are circulating in the financial press that supplementary protection against reduced earning capacity or inability to perform official duties (Dienstunfähigkeit) in newly concluded Riester contracts is to be restricted from 2027. This could not be confirmed against the currently consolidated version of § 1 AltZertG (date of inspection: September 2026) – the text of the law still expressly allows supplementary cover of up to 20 percent of total contributions, with no recognisable transitional rule for 2027. For a specific contract decision, do not rely on these press reports but on current information from your provider.
  • The add-on is voluntary and is not included at all in many older or particularly cheap Riester/Rürup contracts – a contract without this add-on offers no BU protection.
Evidence
  • § 1 AltZertG (gesetze-im-internet.de, consolidated version, date of inspection September 2026)
  • § 10 EStG (gesetze-im-internet.de)
As of

September 2026 · Sources and method

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