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Apply for employee savings allowance

Capital-forming benefits invested?
Then, under certain conditions, an employee savings bonus can also be granted.

The employee savings bonus promotes the employee's capital formation through agreed capital-forming benefits (VL). These are funds which the employer invests for the employee in a certain form of investment (e.g. securities savings contract or also building society savings contract).

The savings bonus amounts to 9% (in the case of a bauspar contract or the direct use of VL for housing construction) or 20% (in the case of so-called "participation savings") of the amount of VL.

If two eligible contracts are concluded (e.g. a bauspar contract and a securities savings contract), the bonuses are granted in parallel.


The VLs are eligible for a savings bonus up to a maximum of EUR 470 per year (e.g. for a building society contract) or up to a maximum of EUR 400 per year (e.g. for an equity fund), provided that the employee's taxable income does not exceed EUR 17,900 (e.g. for a building society contract) or EUR 20,000 (e.g. for an equity fund).

In the case of joint assessment of spouses, the joint taxable income of the spouses may not exceed EUR 35,800 (e.g. in the case of a bauspar contract) or EUR 40,000 (e.g. in the case of an equity fund). The allowance is then granted at nine percent (Euro 42.30) or 20 percent (Euro 80).

If both spouses are employed as employees, both can claim the savings bonus.

If your income exceeds the aforementioned limits but is within the limits for the granting of a housing construction premium, you have the option of claiming the VL paid into a building savings contract as your own payments for the granting of the housing construction premium.