Short answer: Eligibility for the allowance in the Altersvorsorgedepot follows from section 79 of the Income Tax Act (EStG), which refers to the persons named in section 10a subsection 1 EStG. The Bundestag’s budget committee expressly names self-employed persons as being included in the group entitled to the subsidy from 2027 (printed paper 21/4997, status 2026). The basic allowance is capped at 540 euros a year (last updated: November 2026).
The allowance is the core of the state subsidy in the Altersvorsorgedepot. Yet not everyone who signs a contract receives it automatically. What matters is your legal status, not simply whether you want to save. This guide shows which groups are eligible, where the limits lie and which cases you should clarify before you sign a contract.
The most important points
- The entitlement to the allowance is tied to section 79 EStG, which refers to the persons in section 10a subsection 1 EStG.
- According to the budget committee report, self-employed persons are to be included expressly in the group entitled to the subsidy.
- The basic allowance is capped at 540 euros a year.
- Spouses can also be eligible under certain conditions.
- For working students and mini-job holders, the status in the statutory pension insurance is decisive and should be checked case by case.
Who belongs to the group entitled to the subsidy?
The entitlement to the allowance follows from section 79 EStG. That provision refers to the persons named in section 10a subsection 1 EStG, which sets out the group of compulsory insured persons and other entitled persons. Whether you belong depends on your legal status, not on your training or age alone.
For the Altersvorsorgedepot from 2027 the budget committee report also names self-employed persons. If you work as a freelancer or run a business, check this point expressly instead of deriving it from the Riester rule.
Overview of groups
| Group | Entitled to the allowance? | What to check |
|---|---|---|
| Self-employed persons | From 2027 expressly named in the group entitled to the subsidy | Evidence and assignment in the statutory text |
| Spouse without own entitlement | Under the conditions of section 79 sentence 2 EStG | No permanent separation, residence in the EU or EEA, contract in the spouse’s name, at least 60 euros own contribution in the contribution year |
| Working students and mini-job holders | Depends on the status in the statutory pension insurance | Whether compulsory insurance applies or an exemption is in place |
| Employees with compulsory insurance | Under section 10a EStG, because compulsory insurance triggers the entitlement | Ask the employer about the pension insurance status |
What the allowance is calculated on
The basic allowance depends on the own contribution and is capped at 540 euros a year. This ceiling appears in the report of the budget committee (printed paper 21/4997). According to the status of the reform act, the scale is 50 cents per euro on the first 360 euros of own contribution, then 25 cents per euro on a further 1,440 euros.
The scale explains why not every euro is subsidised at the same rate. The first 360 euros of own contribution receive the higher rate. If you pay in more, the remainder only receives the lower rate. This matters mainly for high contributions.
Worked example with 1,200 euros of own contribution
Assumption: you pay 1,200 euros of own contribution in a year, and the scale stays as described. The basic allowance is then calculated in two steps.
| Step | Calculation | Result |
|---|---|---|
| First 360 euros of own contribution | 50 percent of 360 euros | 180 euros |
| Remainder of 840 euros of own contribution | 25 percent of 840 euros | 210 euros |
| Basic allowance in total | 180 euros plus 210 euros | 390 euros |
The result is below the maximum of 540 euros. The figure serves only as orientation. Whether further allowances such as the child allowance are added depends on your case.
What applies to spouses without their own entitlement?
Under section 79 sentence 2 EStG a spouse can also be entitled to the allowance if only the other spouse named in sentence 1 receives it. Several conditions must be met together. These include no permanent separation, a residence or habitual abode in the EU or the EEA, a pension contract in the spouse’s name, at least 60 euros of own contribution in the contribution year and a payout phase that has not yet begun.
Check in the current statutory text whether this rule applies unchanged in the Altersvorsorgedepot. The provision in the version available today is the basis for this description.
Special situations within a year
If your status changes during the year, for example through taking up employment, starting self-employment or switching to an exemption from compulsory pension insurance, this can affect the entitlement for part of the year. Ask the provider to show which period is assigned to which contributions.
The child allowance is a separate point. It is tied to child benefit and to the assignment of the children. If you plan the basic and the child allowance together, check both calculations against each other. The German article on the child allowance (in German) sets out the rules in detail.
If you change provider, the entitlement as such continues where the conditions are still met. The law does not settle every individual case. Ask beforehand how the provider treats allowances and contributions from the old contract.
How to check your entitlement
- Classify your status in the pension insurance: compulsory insurance, exemption or self-employment.
- If your partner already receives the allowance, check whether you meet the conditions of section 79 sentence 2 EStG.
- Ask the provider to confirm in writing which details it needs for the allowance.
- Keep a note of which contributions and allowances arose for your tax return.
Frequently asked questions
Do I get the allowance if I only have a mini-job?
What matters is whether you are compulsorily insured in the statutory pension insurance. With mini-jobs this is not automatic, because you can apply for an exemption from pension insurance. Clarify your status before you sign a contract.
Do I get the allowance as a self-employed person?
The budget committee report expressly names self-employed persons as entitled from the new start. The details, such as the evidence required, are set by the law. Ask the provider which documents it needs.
Do I have to apply for it myself?
Whether and how an allowance must be applied for follows from the contract and the law. Ask the provider which details it needs for the payment.
Does the rule already apply in 2026?
Under the adopted law the new Altersvorsorgedepot starts on 1 January 2027. For 2026 the existing rules of the Riester subsidy apply.
Related articles
- Retirement provision 2027: the overview of depot, Frühstart-Rente and Riester
- Altersvorsorgedepot allowance calculation: 50 cents per euro up to 360 euros
- Altersvorsorgedepot: from which income it pays off
- Altersvorsorgedepot tax deductibility: allowance or special expenses?
- Altersvorsorgedepot child allowance: 300 euros per child a year
Sources: Section 79 EStG, entitled persons (version in force), Bundestag, printed paper 21/4997, report of the budget committee (2026), Pension Contract Certification Act (AltZertG) in the version amended by the pension reform act (version from 1 January 2027).
Last updated: November 2026. This guide is general information, not individual advice.
