Apply for employee savings allowance

Procedure

The employer pays the VL on behalf of the employee directly into a specific form of investment set up by the employee with an institution. At the end of the calendar year, the employee receives a certificate from this institution confirming the paid-in VL ("VL Annex"). You must enclose this Appendix VL with your application for an employee savings bonus - submitted to the tax office using the form "Income Tax Return".
Unlike the employee savings bonus, the VLs are part of taxable earnings.

Legal bases

• § 13 Vermögensbildungsgesetz (VermBG) - Anspruch auf Arbeitnehmer-Sparzulage § 14 Vermögensbildungsgesetz )VermBG - Festsetzung der Arbeitnehmer-Sparzulage