Field help: (2023) Was <%0100801%> an indirect beneficiary?
Was <%0100301%> an indirect beneficiary?
Was <%0100801%> an indirect beneficiary?
Was <%0100301%> an indirect beneficiary?

The non-working spouse whose partner belongs to the group of beneficiaries and is therefore directly entitled to allowances is also indirectly entitled to allowances, for example, housewives, mini-jobbers, but also self-employed persons (sect. 79 sentence 2 of the Income Tax Act (EStG)).

If only one spouse belongs to the group of beneficiaries, the non-beneficiary spouse is entitled to a derived allowance, i.e. he or she is an "indirect" beneficiary. He or she can also receive the old-age provision bonus, provided that he or she has paid at least 60 Euro annually into his or her Riester contract since 2012.

A further prerequisite is that the "directly" beneficiary spouse must also have concluded a Riester contract and have saved. Both spouses must live in Germany or in an EU/EEA state and may not be permanently separated.

The special expenses deduction can only be considered for the "directly" beneficiary spouse up to the maximum amount of the pension provision (2.100 Euro). If he or she has not yet used up the maximum amount with his or her own contributions including the allowance, he or she can also deduct the contributions of the "indirectly" beneficiary spouse. This is because the spouse is not entitled to a deduction for special expenses. The maximum amount of pension provision has been increased by the basic amount paid of 60 Euro to 2.160 Euro (sect. 10a para. 3 sentence 3 of the Income Tax Act (EStG)).