Field help:
(2019)
Should the additional special expenditure deduction be claimed for the Riester contract?
If you do not want to claim the additional special expenditure deduction for a retirement provision policy, select "No" here.
If you have not claimed the state bonuses and/or the special expenditure deduction according to section 10a Income Tax Act (EStG), the share of earnings in your retirement provision policy will be taxed. In this case, you will not receive any bonus and will not be able to claim the contributions made to the Riester contract for tax purposes.
