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Riester pension special deduction

February 13, 2010 | 20,00 EUR | answered by Matthias Wander

From 2010, contributions to statutory health insurance can be claimed as special expenses up to a certain limit. Does using this regulation reduce the special deductibility of the Riester pension of 2100 euros?

Matthias Wander

Dear inquirer,

Thank you for your inquiry, which I would like to answer based on your information and in the context of your commitment within a first consultation.

Health insurance contributions are considered as special expenses according to § 10 para. 1 no. 3 or 3a EStG. Riester contracts are taken into account according to § 10a EStG. These are two different regulations that are to be granted separately. The higher deductibility of health insurance has no impact on the amount of Riester promotion.

Best regards,

Wander
Tax advisor