Display changes to certified retirement provision or basic pension contracts

As a provider of certified pension and basic pension contracts, you must notify the certification office of the Federal Central Tax Office (BZSt) of changes in the following cases:

• Standard change notification (contract changes)
  • If you, as the provider of a certified retirement provision or basic pension contract, wish to change the terms and conditions of the contract, you must notify the certification body in advance.
  • In the notification of amendment, you must list all amended text extracts with references and submit the corresponding exchange pages with the marked amendments.
• Notification in the event of a change of provider
  • If a certificate is transferred to a provider by transfer of ownership or by way of legal succession, for example by merger (so-called change of provider), you as the new (receiving) provider must submit a notification of change.
• Notification of change of provider data
  • If your legal form, company name or registered office as a provider changes, you must notify the BZSt of this by submitting a notification of change.
  • You must submit the notification of change to a certified contract in writing to the BZSt.

Note: In the case of standard change notifications, no certification criteria under the Retirement Provision Contracts Certification Act (AltZertG) may be affected, as these contract amendments can only be reviewed with a new certification application subject to a fee.