Applying for consideration of a job-related move to avoid the closure of the housing subsidy account

• You submit an informal application to Deutsche Rentenversicherung Bund - Zentrale Zulagenstelle für Altersvermögen (ZfA).
• The ZfA will review your application and decide whether your housing promotion account will be maintained until the start of the payout phase and whether it will be continued by the ZfA or not.
• You will receive notification of the approval or rejection of your application.
• If your application is approved, the ZfA will inform your provider.
• If the ZfA recognizes your work-related absence, you must inform the ZfA of the following changes:
  • if your work-related absence is extended,
  • if you use the property yourself again after your professional absence or
• if the conditions for your work-related absence no longer apply.

• You can no longer use your tax-subsidized property yourself for the duration of your absence due to your job-related relocation.
• If you agree a right of use (e.g. rental agreement, lease) with another person during your absence, you must set a time limit for this from the outset.
• You intend to use the property yourself again at a later date.
• You must resume owner-occupation of the property by the time you reach the age of 67 at the latest.

• Informal application
• Declaration of absence for professional reasons
• Declaration of intended resumption of owner-occupation (to be completed by the investor)
• Evidence:
  • If applicable, employer's certificate or employment contract as proof of work-related absence
• If applicable, agreement on a right of use for the tax-supported property with another person during the absence (e.g. rental agreement, lease agreement)

There are no costs.

There is no deadline.

§ Section 92a (4) of the Income Tax Act (EstG)

• § Section 92a (4) of the Income Tax Act (EstG)

• Appeal
• Action before the tax court

• A move for professional reasons also exists if the reason for the move falls within the professional sphere of the wife or partner or the husband or partner.
• It is not necessary for the wife or partner to also have a Riester contract.

27.03.2024