Retirement
The Rürup pension (basic pension) is a tax-advantaged retirement plan aimed especially at the self-employed and high earners.
The Rürup pension (basic pension) is a private retirement plan with substantial tax advantages during the accumulation phase. It was introduced in 2005 and is aimed primarily at the self-employed and high earners.
Contributions of up to 27,566 EUR (single filers, 2024) can be deducted from tax as special expenses. From 2025, 100% of contributions are deductible.
Its drawbacks include that no lump-sum withdrawal is possible (only a lifelong annuity), that inheritability is only limited, and that the payout is taxed on a deferred basis. The tax advantage during the accumulation phase must be weighed against these restrictions, depending on personal circumstances.
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