Arbeitnehmer-Sparzulage beantragen

Would you like to apply for the employee savings bonus? You can find information about this here.

The employee savings bonus serves the accumulation of assets by employees. It is a state supplement to capital-forming benefits (VL).

VL are cash benefits that your employer invests for you. Depending on the form of investment, they amount to a maximum of EUR 400.00 or EUR 470.00 per year. Unlike the employee savings allowance itself, they are part of the taxable wage.

Your employer pays the VL directly into an investment account you have set up. Often the employer provides a subsidy. The amount of the subsidy is determined by collective agreement, company agreement, remuneration law or employment contract agreement.

Hint: The employer also pays agreed VL subsidies for employees who are not entitled to the employee savings allowance (e.g. because they exceed the income limits).

The employee savings allowance amounts to:

• 9 percent of the annual VL (maximum 43.00 euros) for home savings contributions, contributions to the acquisition of building and housing cooperative shares, contributions to housing savings contracts and mortgage lending contracts within the meaning of the Housing Premium Act, as well as for expenses for the construction, acquisition, expansion, expansion or debt relief of a residential building
• 20 percent of the annual VL (maximum EUR 80.00) for contributions to certain savings contracts for securities or other capital participations, to securities purchase contracts and participation purchase agreements and participation contracts

You can also conclude 2 different contracts (e.g. a home savings contract and a securities purchase contract). You can then receive the allowances side by side.

Tip: Even if you do not receive a subsidy from your employer for capital-forming benefits, you can claim the employee savings bonus. Ask your employer to withhold your contributions from your annual salary and transfer them to the investment account you have set up.

No documents are required for the application, the data is transmitted electronically to the tax authorities.

The prerequisites for the savings allowance are:

The VL must flow into eligible forms of investment and your taxable annual income must not exceed certain limits. The following are eligible:

• Building society contributions, contributions to the acquisition of building and housing cooperative shares, contributions to housing savings contracts and mortgage lending agreements within the meaning of the Housing Premium Act, as well as expenses for the construction, acquisition, expansion, expansion or debt relief of a residential building up to the amount of 470.00 euros per year. Savings allowance can be claimed for these investments up to a taxable income of EUR 17,900.00 (EUR 35,800.00 for jointly assessed spouses/life partners)
• Contributions to certain savings contracts for securities or other capital participations, to securities purchase contracts and participation purchase contracts and participation contracts up to the amount of EUR 400.00 per year. Savings allowance can be claimed for these investments up to a taxable income of 20,000.00 euros (40,000.00 euros for jointly assessed spouses/life partners)

If you are entitled to tax allowances for children (4,194 euros per child and parent for 2021), these allowances reduce the taxable income when examining the allowance entitlement, even if the child benefit was more favourable when assessing income tax.

If both spouses/registered partners are employed as employees, both can claim the savings allowance for their own VL.

Tip: Does your income exceed the mentioned limits, but is within the income limits for the housing premium (25,600.00 euros, for jointly assessed spouses/civil partners 51,200.00 euros, from 2021: 35,000 euros, for jointly assessed spouses 70,000 euros)? Then you can claim paid-in VL that have flowed into a home savings contract, the purchase of building and housing cooperative shares, a housing savings contract or a mortgage loan agreement as your own payments for the granting of the housing premium.

There are no fees.

The investment institution transmits the VL data (electronic asset formation certificate) to the tax authorities by 28 February of the following year if you have consented to the data transfer. This consent is a prerequisite for entitlement to the employee savings allowance and must be given to the investment institution by the end of the second year following the savings year at the latest; you must also provide your tax identification number. For contracts concluded before 25.5.2018, special features apply: Your investment institution is obliged to submit the electronic asset formation certificate if you have not objected to the data transmission in writing. The investment institution will inform you about the content of the transmitted data, e.g. together with the annual account statement. As of 2017, you will no longer receive Annex VL from your investment institution. For the application for employee savings bonus, the forms for the income tax return must continue to be used.

In principle, you will only receive the fixed employee savings allowance

• after expiry of the respective blocking period or repayment period, or
• after allocation of the home savings contract.
• Exception: savings allowance for expenses incurred in the construction, purchase, expansion, extension or debt relief of a residential building is paid without special waiting periods.
• In certain cases (e.g. unemployment, incapacity for work), the fixed employee savings allowance can be paid early.

You must apply for the Employee Savings Supplement by the end of the fourth calendar year following the year in which you received VL.

Employee savings allowance will be transferred to an account set up by you. The investment institution transmits the data annually to the tax authorities. For this purpose, consent to data transmission is required. Certain deadlines must be observed. The tax office is responsible.

To the tax office responsible for you. You can determine this below.