Subsequent deduction of special expenses for Riester contributions

The application for the special expense deduction of Riester contributions can also be made informally and retrospectively, but no longer if the tax assessment notice is already final.

In addition to a state allowance, there is also a special expense deduction for contributions to a Riester pension. However, this must be applied for, as the special expenses deduction is not the most favorable alternative in all cases. The Federal Fiscal Court has clarified that this option can also be claimed informally and does not necessarily have to be exercised by submitting the AV annex to the income tax return. However, the mere transmission of the data to the tax office by the provider of the Riester contract does not constitute an application. Furthermore, the option must be exercised before the tax assessment becomes final, i.e. at the latest during the objection procedure.