Savings contracts for securities or other financial participation (sect. 4 of the Capital Accumulation Act (VermBG))
Securities purchase agreement (sect. 5 (VermBG))
Participation/investment contract or participation purchase contract (sections 6, 7 (VermBG))
Building society savings agreement (section 2 para. 1 no. 4 (VermBG))
Housing construction (section 2 para. 1 no. 5 (VermBG)) or facilities in accordance with section 2 para. 1 no. 4 (VermBG) in conjunction with section 2 para. 1 no. 2 of the German law on the payment of premiums for financing the construction of residential properties (Wohnungsbau-Prämiengesetz)
Since 2017, the previous certification of capital-forming benefits in paper form (Form VL) will be replaced by an electronic capital formation statement (Vermögensbildungsbescheinigung) from the provider directly to the tax authorities.
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