Bundesfinanzhof rules electronic Riester reporting does not replace tax deduction claim

The Federal Fiscal Court (Bundesfinanzhof) clarified that the electronic transmission of Riester pension contributions to the tax authorities does not constitute a request for the special‑expense deduction. Under § 10a EStG, Riester contributions (including state allowances) up to €2,100 per year can be deducted only if the taxpayer explicitly declares the claim on the Anlage AV form of the income‑tax return.

In a 2026 ruling (Az. X R 28/24), the court examined a case where a husband paid €1,947.95 into his Riister contract for 2019 and the provider sent the data to the tax office in January 2020. The couple filed their 2020 tax return without mentioning the contributions, and the tax assessment was issued without the deduction. Their later corrected return, submitted after the assessment became final, could not be accepted because the electronic data alone did not demonstrate a clear request for the deduction. The decision leaves open how periods after 30 June 2020 will be treated.

Taxpayers are therefore advised to use Anlage AV to make the deduction request clear, especially since the amount of gross income from the previous year determines the applicable contribution ceiling and influences the tax benefit.