Field help:
(2023)
Does <%0100301%> have at least one independent Riester contract with entitlement to bonuses?
If you have concluded a Riester contract entitled to bonuses, please enter "Yes" here.
As specified in section 10a, para. 1 Income Tax Act (EStG), the contributions to a retrement provision policy including bonuses can be claimed as special expenses for tax purposes. If the tax advantage obtained through the deduction of special expenses is greater than the state bonus, the difference will be credited in the tax assessment notice. If the bonus granted is more favourable than the special expenditure deduction, however, it will not be taken into account for tax purposes.
