Deduct Riester contributions for voluntary statutory pension insurance as a freelancer.
October 3, 2018 | 25,00 EUR | answered by Steuerberater Bernd Thomas
I have worked as an employee for many years and have a Riester pension contract.
Now I have been self-employed for a short time, there is no legal obligation to contribute to the statutory pension insurance. I also do not want to voluntarily insure myself with the German Pension Insurance (compulsory insurance upon request). However, what I will do consistently is voluntarily contribute to the statutory pension scheme (voluntary insurance).
Now to my question: If I only voluntarily contribute to the statutory pension scheme, I probably will not receive Riester subsidies as a freelancer. However, can I deduct the contributions I make to the Riester pension? If the answer is yes, how?
Dear inquirer,
I am happy to answer your inquiry based on the information provided in a first consultation on frag-einen.com. The response is based on the facts you have provided. Missing or incorrect information can affect the legal outcome.
The deduction for special expenses is only possible for the group of persons mentioned in §10a EStG. As a freelancer, you do not belong to the privileged group, unless there is another reason (e.g. secondary activity) that qualifies you.
The personal requirements must have been met during at least part of the year in the respective contribution year (assessment period).
Bernd Thomas
Tax consultant
Dipl.-Kaufmann (FH) Bernd Thomas, Tax Consultant, Neustadtswall 85, 28199 Bremen, VAT ID No. DE316948369, Member of the Hanseatic Chamber of Tax Consultants Bremen, Registration Number 111705, Professional liability insurance with R+V Allgemeine Versicherung AG, Mittlerer Pfad 24, 70499 Stuttgart, Insurance sum: 250,000 euros for each individual claim; Annual maximum benefit: 1,000,000 euros (for all damages in one insurance year)
