Wie kann ich vermögenswirksame Leistungen investieren, wenn ich keine Arbeitnehmersparzulage erhalte?

Für Investmentfonds und Bausparverträge gibt es die Arbeitnehmersparzulage, wenn das zu versteuernde Einkommen bestimmte Grenzen nicht überschreitet. Bis 2023 lag diese bei:

• 20.000 Euro (Alleinstehende) für Beteiligungssparen
• 17.900 Euro (Alleinstehende) für Bausparen

Aktuell: Ab dem 1.1.2024 wurde die Einkommensgrenze für beide Anlageformen auf 40.000 Euro (Alleinstehende) bzw. 80.000 Euro (Verheiratete) angehoben (§ 13 Abs. 1 des 5. VermBG).

Investitionsmöglichkeiten ohne Arbeitnehmersparzulage

Wenn Sie die Einkommensgrenzen überschreiten und keine Arbeitnehmersparzulage erhalten, sollten Sie Ihre vermögenswirksamen Leistungen (vwL) dennoch gezielt investieren. Entscheidend sind dabei Rendite und Sicherheitsbedürfnisse. Folgende Anlagemöglichkeiten stehen zur Verfügung:

• Banksparpläne: Diese bieten Sicherheit, jedoch orientieren sich die Zinsen oft an der aktuellen Marktlage, wodurch die Rendite schwanken kann.
• Bausparverträge: Eine solide Option, besonders wenn Sie langfristig Wohneigentum planen, auch ohne Sparzulage.
• Betriebliche Altersvorsorge: Diese wird erst im Rentenalter ausgezahlt, bietet jedoch langfristige Sicherheit.
• Investmentfonds: Für renditeorientierte Sparer. Hier besteht die Möglichkeit, das eingesetzte Kapital je nach Marktentwicklung zu vermehren.
• Tilgung eines Baukredits: Sie können die vwL auch zur schnelleren Rückzahlung eines Baukredits verwenden, um Zinskosten zu reduzieren.

Fazit: Auch ohne Anspruch auf die Arbeitnehmersparzulage lohnt sich eine Investition der vwL in renditestarke oder sichere Anlageformen, je nach persönlicher Risikoneigung und Sparziel.

Wie kann ich vermögenswirksame Leistungen investieren, wenn ich keine Arbeitnehmersparzulage erhalte?

What are employee savings schemes (Vermögenswirksame Leistungen) and who is eligible for them?

Almost every employee and trainee (including judges, civil servants, soldiers) is entitled to employee savings schemes (vermögenswirksame Leistungen - vwL) from their employer. The entitlement is regulated in collective agreements, and some employers pay voluntarily. The amount varies by industry, from approximately 6 to a maximum of 40 Euro per month. Part-time employees receive vwL on a pro-rata basis, while pensioners and self-employed individuals are not entitled.

To receive vwL, the employee must take out a savings contract eligible for vwL and present it to the employer. The employer transfers the monthly vwL directly into the savings contract. There are various investment options, including bank savings plans, building society savings contracts, company pension schemes, investment funds, or life insurance. vwL can also be used to repay a building loan.

Government support through employee savings bonus

Building society savings contracts and investment funds are particularly attractive as they are subsidised with the employee savings bonus. The bonus is income-dependent:

Until 31.12.2023: Income limit for investment funds 20.000 Euro (married couples 40.000 Euro), for building society savings 17.900 Euro (married couples 35.800 Euro).

From 1.1.2024: Uniform income limit for both options of 40.000 Euro (married couples 80.000 Euro) according to the Future Financing Act (§ 13 para. 1 of the 5th VermBG). The new regulation applies to vwL invested from 1.1.2024 (§ 17 para. 17 of the 5th VermBG).

Increasing savings contributions

Some vwL savings contracts have minimum savings contributions. If the employer pays no or too little, the employee can convert part of their salary to reach the minimum rate. Increasing the savings amount is often worthwhile to receive the full government subsidy.

What are employee savings schemes (Vermögenswirksame Leistungen) and who is eligible for them?

When will I receive the employee bonus?

The employee savings bonus is paid by the government on capital-forming benefits (vwL) that you receive from your employer and invest in certain financial products. However, it does not apply to all investment forms, only to investment funds and building society savings contracts.

Eligible investment forms:

• Investment fund savings plan: An income limit of 40.000 Euro (married couples: 80.000 Euro) applies from 1 January 2024.
• Building society savings contract: An income limit of 40.000 Euro (married couples: 80.000 Euro) also applies from 1 January 2024.

These income limits refer to taxable income – i.e. income after deduction of allowances, special expenses, work-related expenses, and child allowances.

Current: As of 1 January 2024, the income limits for both investment forms have been raised by the "Future Financing Act" (§ 13 para. 1 of the 5th VermBG). The new regulation applies to vwL invested from 1 January 2024.

Additional support for building society savings: In addition to the employee savings bonus, there is also the housing bonus, which is granted for taxable income of up to 35.000 Euro (married couples: 70.000 Euro).

When will I receive the employee bonus?

How do I find all the data I need to enter to receive the employee savings bonus?

Data has been transmitted electronically to the tax office since 2018, so a specific entry is no longer required as it was in the past. Since 2018, providers of employee savings schemes no longer issue a "VL form". However, you should still receive an annual statement or account summary from your provider for your records.

You must apply for the employee savings bonus no later than the end of the fourth year after the savings year. Even though the employee savings bonus is only granted upon application, the extension to 7 years, known as the start-up inhibition period according to § 170 para. 2 no. 1 AO, does not apply.

How do I find all the data I need to enter to receive the employee savings bonus?

What is the level of funding through employee savings bonuses and government allowances?

You receive the employee savings bonus if your taxable income does not exceed certain limits. Since 1 January 2024, the following income limits apply uniformly for share-based savings (e.g. investment funds) and building savings (§ 13 para. 1 of the 5th Capital Formation Act, Future Financing Act):

• 40.000 Euro for single persons
• 80.000 Euro for married couples.

Amount of the employee savings bonus:

• Share-based savings: 20% of the annual savings, up to a maximum amount of 400 Euro. This results in up to 80 Euro of funding per year, i.e. 480 Euro over six years.
• Building savings: 9% on up to 470 Euro savings per year, resulting in 43 Euro of government funding. Over six years, this amounts to 258 Euro.

Additional housing bonus: Savers with a taxable income under 35.000 Euro (single) or 70.000 Euro (married) receive the housing bonus in addition to the employee savings bonus:

• 10% funding on savings of up to 700 Euro (single) or 1.400 Euro (married) per year.
• This corresponds to a maximum funding of 70 Euro or 140 Euro per year.

Further government funding:

• Riester funding: For certified building savings contracts.
• Repayment of a building loan: Capital-forming benefits can also be used to repay a building loan, and the entitlement to the employee savings bonus remains.

Note: In addition to government funding, there is also the return on the respective savings product. It is worth comparing providers.

What is the level of funding through employee savings bonuses and government allowances?

How do I obtain a certificate for employee savings schemes?

Under normal circumstances, you will automatically receive an employee savings bonus statement from your provider each year. This contains all the necessary details of your contract.

A "VL form" in paper form is no longer issued (BMF letter dated 16.12.2016). The employee must consent to the electronic employee savings bonus statement and provide their tax identification number.

How do I obtain a certificate for employee savings schemes?