Residential Riester

Maik Sammer

Residential Riester

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    More information about Residential Riester

    Residential Riester

    Details and conditions for residential tax subsidy promotion and allowance

    The Wohnriester pension is worthwhile for anyone who wants to buy a home – either directly or at some point until retirement. The reason for this is the lavish Wohnriester promotion. This is divided into a basic and child allowance and a (possible) tax refund.

    Amount of the Wohnriester promotion: Tax refund and allowance

    The Wohnriester promotion differs from the height not from the “normal” Riester promotion. On average, the residential Riester subsidy is 35% of the paid contributions.

    Who uses at least 4% of the pensionable income of the previous year (at least € 60 / maximum € 2,100) for the home in the context of residential Riester receives at least the residential Riester supplement:

    Wohnriester supplement in detail:

    Basic supplement: Basic allowance is € 154 per person per year. According to this, married couples receive up to € 308 in basic allowance each year when both have completed a (residential) Riester pension.

    Child allowance: For every child entitled to child benefit, a Riester child allowance of 185 € per year is paid. For children born from 2008, it is even 300 €. The child supplement is always paid only to a parent or guardian. Unless otherwise requested, this is the person who receives the child benefit.

    Career entry bonus: For persons who complete their 25th year of age in the calendar year of the Riester contract and pursue a job subject to social security contributions, there is a one-time Riester career entry bonus of 200 €.

    For families worth the Wohn-Riester-supplement especially: A family with two children (born in 2006 and 2010) gets in the sum of € 793 basic and child allowance per year plus – depending on the age – once € 200 bonus.

    The Wohnriester supplement is paid by the supplement office directly to your Wohnriester contract.

    Additional tax subsidy of the residential Riester pension

    In addition to the Wohnriesterzulage you may still receive a tax refund, as the contributions in the Wohnriester contract for tax purposes can be asserted. If the tax refund is higher than the received Wohnriester-supplements, you will get the difference refunded by the tax office. As a rule of thumb, one can state that the minimum subsidy rate of Wohnriester corresponds to the personal tax rate. Rarely is the production rate below 35%.

    So secure the Wohnriester promotion

    In order to secure the Wohnriester promotion for the current calendar year, one must have decided by the end of the year for a Wohnriester contract.
    Home subsidy account

    As there is no credit available for residential rendezers, such as a Riester fund savings plan at retirement age, which can be used as a basis for taxation, taxpayers who have used their own home pensions are taxed on the basis of a fictitious credit in the form of a housing subsidy account.

    Wohnförderkonto: The functioning

    For each person who has used the residential Riester subsidy for themselves, a fictitious Wohnförderkonto is set up and run by the supplement office. All payments made in the Wohn-Riester contract, as well as the repayments and allowances, are credited as taxable “balances” and earn interest at the rate of 2% per annum until the beginning of the pension.

    If there is a harmful use of the residential Riester pension or enters the residential Riester user in the pension phase, there is a tax on the accumulated on the housing promotion account credit instead.

    Derogation 1: Residential Riester & Death

    Derogation 2: Residential Riester & Divorce

    Wohnförderkonto: Sample bill

    Here’s an example to illustrate how the housing promotion account works: A 40-year-old man buys a house and pays his Riester loan within 20 years. He exploits the maximum Riester promotion by repaying the loan with € 2,100 a year. At the age of 65, he retires. Until then, a credit balance of € 56,335 has accumulated on the housing promotion account. He decides to pay the tax due in installments and must therefore tax until the age of 85 annually 2.817 €.

    At a tax rate of 20%, this corresponds to around € 50 a month. Alternatively, he could have paid the tax debt in one sum and would have received 30% discount. How exactly does Riester savers experience under homeowner’s pension & taxes.
    Attention – pay attention to taxes on residential!

    What do you have to pay for living Riester taxes?

    Since there is no lifelong monthly pension for the homeowner’s pension, as is usual with the Riester pension, a fictive payout / pension is assumed, the amount of which is determined by the credit balance of the housing subsidy account. The taxes are therefore to be paid on an imputed inflow.

    How much taxes do you have to pay for your own home pension?