🏦 Occupational pension, Riester, Rürup and the 2026/2027 reform
In brief
Occupational pension, Riester and Rürup are additional pensions alongside the statutory pension. They can trigger tax and health insurance contributions.
What already applies: The Second Occupational Pension Strengthening Act entered into force on 22 January 2026. The Pension Provision Reform Act (Altersvorsorgereformgesetz) was promulgated on 29 May 2026. On 1 January 2027 the retirement provision depot (Altersvorsorgedepot) joins the existing Riester subsidy; from 2027, certified guaranteed retirement provision contracts are also possible (§ 1 Abs. 1 Nr. 3 AltZertG n. F.; commitment of at least 80 or 100 % of the contributions paid in).
For existing Riester contracts: They are not automatically cancelled or converted. The old law continues to apply only to existing contracts (concluded before 1 January 2027).
Not yet adopted: The Frühstartrente (early-start pension, 10 euros monthly for children aged 6 to 18) is a draft bill.
Step by step
- Collect contracts and noticesList your occupational pension, Riester and Rürup contracts.
- Check tax and contributionsOccupational pension: health insurance (allowance) and tax.
- Note the allowance if you receive basic income support100 euros plus 30 percent remain exempt from offsetting (§ 82 Abs. 4 SGB XII).
- Get neutral advice before switchingSwitching from Riester to the new system is possible. The Deutsche Rentenversicherung recommends neutral advice.
Deadlines
- Health insurance contributions: allowance of €197.75 only in compulsory KVdR insurance (see KVdR page).
- Rürup pension (Basisrente): not checked against the full text, in particular taxation and rules after 2027.
- Subsidy amounts concern savers, not pensioners: basic allowance 50 cents per euro of own contribution up to 360 euros and a further 25 cents per euro up to 1,800 euros of own contribution (calculated result 540 euros per year: 180 + 360, no expressly checked maximum); upper limit 175 euros for indirectly eligible persons (§ 79 Satz 2 EStG); minimum own contribution 120 euros from contribution year 2027 (§ 86 EStG n. F.); child allowance 1 euro per euro of own contribution up to 300 euros per child; career starter bonus one-off 200 euros.
- Frühstartrente: cabinet 12 August 2026, first reading in the Bundestag 25 September 2026, not law; entry into force 1 January 2027, start retroactively on 1 January 2026 with birth year 2020, first payments in and payouts from 2027.
In depth · legal basis, figures and practice – for advisers and professionals
Second Occupational Pension Strengthening Act
According to specialist reports, promulgated in the Bundesgesetzblatt on 21 January 2026; entry into force on 22 January 2026, with exceptions (§ 6 BetrAVG and § 100 EStG on 1 January 2027, Versicherungsvertragsgesetz on 1 July 2026). According to the BMAS, it widens access to occupational pensions through collective agreements and enables automatic salary conversion with an employer contribution.
Altersvorsorgereformgesetz
According to the DRV announcement of 8 May 2026, the Bundesrat approves a new state-subsidised retirement provision from January 2027: retirement provision depots without a guarantee, standard product with a cost cap of 1.0 percent per year, payout plan from 65 over 20 years. Basic allowance 50 cents per euro of own contribution up to 360 euros and a further 25 cents per euro up to 1,800 euros of own contribution (basic allowance calculated 540 euros per year, not checked as a maximum); upper limit 175 euros for indirectly eligible persons (§ 79 Satz 2 EStG); minimum own contribution 120 euros from contribution year 2027 (§ 86 EStG n. F.); child allowance 1 euro per euro of own contribution up to 300 euros per child; career starter bonus 200 euros one-off. Existing Riester contracts remain; switching is possible, allowances received so far do not have to be repaid. Promulgation 29 May 2026 (according to specialist reports). From 2027 self-employed people are also eligible for subsidies.
Frühstartrente
According to the BMF: cabinet draft on 12 August 2026; 10 euros monthly for children from the 6th to the 18th year of age into the retirement provision depot; entry into force planned for 1 January 2027; start retroactively on 1 January 2026 with birth year 2020, first payments in and payouts from 2027; first reading in the Bundestag 25 September 2026; legislative procedure pending.
Not checked against the full text
Tax treatment of the benefits (§ 22 Nr. 5 EStG), Rürup taxation, payout phase of old contracts.
From 1 January 2027 (Altersvorsorgereformgesetz, primary source checked)
According to the text in the Bundesgesetzblatt (BGBl. 2026 I Nr. 156, executed 26 May 2026), Articles 2, 6, 9 and 11 to 13 enter into force on 1 January 2027, Articles 3, 4, 7 and 10 on 1 January 2028 (Article 14). Article 6 inserts the retirement provision depot contract into the Altersvorsorgeverträge-Zertifizierungsgesetz as a retirement provision contract (§ 1 Abs. 1b). For certified retirement provision contracts concluded before 1 January 2027 (existing contract), §§ 10a, 79, 82, 84, 85 Abs. 1, 86, 89 and 91 EStG in the version in force until 31 December 2026 continue to apply until the start of the payout phase (§ 52 Abs. 50a EStG new; individual listing of the provisions not cross-read against the full text); the person eligible for allowances can irrevocably choose the new law for all existing contracts. Anyone who concludes a certified retirement provision contract after 31 December 2026 is subject to the new law uniformly for all their retirement provision contracts. The allowance amounts and details of the depot were not checked against the full text (information above according to the DRV announcement).
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