The Versorgungswerk für Steuerberater (professional pension fund for tax advisers) is the occupational pension scheme for tax advisers in Germany. If you become a compulsory member and obtain an exemption from statutory pension insurance under section 6 of the Sixth Book of the Social Code (SGB VI), your retirement provision goes to this fund instead. This guide explains when membership is compulsory, which conditions the exemption requires and how to read the contribution rules.
Short answer: Membership is compulsory when the law of your federal state and the rules of the competent fund require it. You are exempt from statutory pension insurance only on application and when all three conditions of section 6 SGB VI are met. Contributions depend on your income up to the contribution assessment ceiling, which was 8,450 euros per month in 2026 (status: October 2026, German Pension Insurance).
The most important points
- Compulsory membership follows from state law and your chamber membership. Check first which fund is responsible for your chamber district.
- The exemption from statutory pension insurance is set out in section 6 SGB VI and applies only to the specific activity.
- The application is filed electronically through the fund. If you file within three months, the exemption takes effect from the date the conditions were met.
- The contribution assessment ceiling for statutory pension insurance was 8,450 euros per month in 2026. The pension contribution rate of 18.6 percent serves here only as a comparison value.
- The exact amount of your contribution and your benefits is set out in the statutes of your fund.
When does compulsory membership in the fund apply?
Membership depends on your admission as a tax adviser and your chamber membership. The funds for tax advisers are generally separated by federal state, so each state has its own statutes. Look beyond the federal framework and check the rules of the state in which you are admitted.
| Check | What to clarify | Where to find it |
|---|---|---|
| Chamber membership | Are you admitted as a tax adviser and registered with the chamber? | Tax adviser chamber of your district |
| Competent fund | Which fund is responsible for your state? | Website of the chamber and the fund |
| Start of compulsory membership | From which date does membership apply? | Statutes of the fund |
| Deadline for the exemption | By when must the application be filed to take effect from the start? | Section 6 para. 4 SGB VI |
Which conditions apply to the exemption from pension insurance?
Under section 6 para. 1 sentence 1 no. 1 SGB VI, employees and self-employed persons are exempt if they are members of an occupational pension fund and a chamber by law. Three conditions must be met at the same time. First, a statutory chamber membership for the profession must have existed at the place of work before 1 January 1995. Second, the fund must charge income-related contributions up to the contribution assessment ceiling. Third, the contributions must finance benefits for reduced earning capacity, old age and surviving dependants, taking into account the financial situation of the fund.
The application works as follows.
- Check whether all three conditions apply to your activity.
- File the application electronically through your fund, which forwards it to the pension insurance carrier (section 6 para. 2 SGB VI).
- Wait for the decision. Under number 1 the German Pension Insurance Federal Office decides after the supreme administrative authority has confirmed the conditions (section 6 para. 3 sentence 2 SGB VI).
The deadline determines the effect. If the application is filed within three months, the exemption takes effect from the date the conditions were met. A later application takes effect only from the date it is received. For the basics of pension insurance, see also Rentenversicherung im Studium (in German).
How do contributions compare with statutory pension insurance?
The fund sets its contributions in its statutes. This guide therefore names no contribution rates for individual funds. As a comparison, the general contribution rate of statutory pension insurance was 18.6 percent in 2026.
Assumption: gross monthly income of 6,000 euros in 2026, no special payments. The comparison value is then 1,116 euros per month, employer and employee share together. A fund calculates its contribution under its own statutes, so the amount may be higher or lower.
| Figure | Value | Status and source |
|---|---|---|
| Contribution assessment ceiling, statutory pension insurance | 8,450 euros per month, 101,400 euros per year | As of 1 January 2026, German Pension Insurance |
| Contribution rate, statutory pension insurance | 18.6 percent | 2026, official rate notice |
| Comparison value at 6,000 euros (assumption) | 1,116 euros per month | Calculation from the figures above |
When does the fund suit you, and when does it not?
The fund suits you if you want occupational security that does not depend on an additional contract. It suits you less if your income fluctuates strongly, if you see the link between contributions and income as a disadvantage, or if you plan a move into a field with different provision. If you want to go through your situation together, a personal consultation with Academycon is available: How we work.
Frequently asked questions
Can I still apply for the exemption later?
Yes, but the deadline decides the effect. If you apply within three months, the exemption takes effect from the date the conditions were met. If you apply later, it applies only from the date your application is received. Acting early is therefore worthwhile.
Does the exemption cover all of my activities?
No. The exemption applies only to the specific employment or activity (section 6 para. 5 sentence 1 SGB VI). Another compulsory activity is covered only if it is limited in time from the outset and the provision secures entitlements (section 6 para. 5 sentence 2 SGB VI).
Where do I find the contributions of my fund?
In the contribution rules and the statutes of your fund. They contain the assessment basis, due dates and exemption rules. The office of the fund will send you the current version on request.
Do I still have to pay into statutory pension insurance?
If the exemption takes effect, the duty to pay into statutory pension insurance ends for this activity. If you also hold a job that is subject to pension insurance, check this separately, because the exemption applies only to the exempt activity.
What changes if I move to another federal state?
This depends on the fund and on where you work. A move can trigger new membership. Whether periods are credited is set out in the statutes. Have this confirmed in writing before you move.
What to do now
- Find out which fund is responsible for your federal state and chamber district.
- Note the start of your compulsory membership and set a three-month deadline for the exemption application.
- Read the contribution rules and the benefit rules in the statutes and compare them with your expected income.
- File the application electronically through the fund as soon as all three conditions are met.
Related reading
- Planning Your Career During Your Studies: Steps From Semester One
- Switching to Private Health Insurance at Career Start
- Pension fund for lawyers
- Health insurance during clerkship: GKV, PKV and Beihilfe
Sources: Section 6 SGB VI, exemption from compulsory insurance (gesetze-im-internet.de, retrieved October 2026, in German); Contribution assessment ceilings 2026 (German Pension Insurance, status 1 January 2026, in German); Official rate notice 2026 for pension insurance (in German).
Last updated: October 2026. This guide is general information, not individual advice.
