What must I do to receive the employee savings bonus?

Anyone wishing to receive the employee savings bonus must apply for it annually in their tax return. The employee savings bonus is determined together with income tax in the tax assessment notice (income tax notice).

The former paper certificate for capital-forming benefits (form VL) has since 2017 been replaced by an electronic capital formation certificate sent directly by the provider to the tax authorities. The "form VL" in paper form is no longer issued (BMF letter dated 16.12.2016).

The employee must consent to the electronic capital formation certificate and provide their tax identification number to the provider.