The subsidy comparison sets the state subsidy for one contribution year in the Altersvorsorgedepot against the subsidy for a Riester pension. It works through allowances, the special-expenses deduction and the more-favourable test for your household and reports the subsidy ratio as its headline figure – the share of the gross contribution carried by the state.
Every value is computed live. Change one entry and the result updates immediately – nothing is transmitted or stored.
No children entered.
Exactly the minimum own contribution, allowances are paid in full and nothing beyond that is contributed.
The same own contribution as the Riester variant, bounded by €120 and €1,800.
Riester pension
30.32%
Gross contribution €1,920
Altersvorsorgedepot
30.26%
Gross contribution €2,271
The subsidy ratio of the old system (Riester) is virtually identical to the subsidy ratio of the new system (Altersvorsorgedepot).
The subsidy is the sum of allowances and tax relief. It is set against the gross contribution, so the subsidy ratio shows what share of the gross contribution the state carries.
The link carries only the calculator inputs, no personal data. The card is the result as an image (1200 × 630 px).
| Item (p.a.) | Riester | Altersvorsorgedepot |
|---|---|---|
| Own contribution | €1,745.00 | €1,745.00 |
| ·Basic allowance | €175.00 | €526.25 |
| ·Child allowance | €0.00 | €0.00 |
| Allowances, total | €175.00 | €526.25 |
| Tax relief (after the more-favourable test) | €407.23 | €161.12 |
| Net outlay | €1,337.77 | €1,583.88 |
| Gross contribution | €1,920.00 | €2,271.25 |
| Subsidy ratio | 30.32% | 30.26% |
The more-favourable test under § 10a of the German Income Tax Act: the special-expenses deduction only bites to the extent that it exceeds the allowances. A €0 figure means the allowances are already the better outcome.
Riester pension
Altersvorsorgedepot
Taxable income used in the calculation: €37,058 · single-assessment tariff
An example calculation, it does not replace advice. A non-binding model calculation. Results may differ depending on your individual tax and social-insurance position, which is not assessed here. This is not tax or investment advice.
Source: Calculated under the German pension reform act (Altersvorsorgereformgesetz, AVRG), in force from 1 January 2027. Legal position: income tax 2026, social insurance 1 July 2026.
What is compared is the subsidy for a single contribution year: the Riester pension under the existing system, the Altersvorsorgedepot under the new one. Allowances and the special-expenses deduction are determined for both, and the more-favourable test under § 10a of the German Income Tax Act is then applied.
Returns, costs, the payout phase, contribution escalation and the career-starter bonus are not modelled. They would require assumptions nobody can make on your behalf and would turn a subsidy comparison into a projection. The calculator therefore stays with what the statute settles unambiguously.
In three places the implementation deliberately departs from widely used comparison tools: the allowance of an indirectly entitled spouse is a ceiling rather than a flat amount (§ 84 as amended), the minimum own contribution in the Altersvorsorgedepot is an all-or-nothing threshold (§ 86 as amended), and children's birth years are honoured for single parents too (§ 85).
The subsidy ratio is the sum of allowances and tax relief divided by the gross contribution. It answers one question: what share of the money that ends up in the contract comes from the state? That makes two systems with entirely different allowance mechanics comparable without having to net allowances against tax effects by hand.
The subsidy comparison is part of the advice journey – embedded in your interface, with your products and your brand. We can show it in the demo environment or in a personal session.