Field help:
Should the additional special expenditure deduction be claimed for the Riester contract?
If you do not wish to claim the additional special expenses deduction for a pension contract, select "no" here.
What is the additional special expenses deduction?
You are entitled to the special expenses deduction if you live or usually reside in Germany and belong to the eligible group of people. The special expenses deduction is an option and must be applied for in the tax return. The special expenses deduction is only granted if it is more advantageous for you than the entitlement to the pension bonus. If this is the case, you will receive the additional tax reduction through your income tax return.
If you have not claimed the government bonuses and/or the special expenses deduction under § 10a EStG, the pension from the pension contract will be taxed at the profit share rate. However, you will not receive a bonus and cannot claim the contributions made to the Riester contract for tax purposes.
