Apply for employee savings allowance

Procedure

The employer pays the VL directly into a specific investment form set up by the employee at an institution on behalf of the employee. At the end of the calendar year, the employee receives a certificate from this institution showing the VL paid in ("Anlage VL"). You must enclose this "Anlage VL" with your application to the tax office for an employee savings allowance, which is submitted using the "Income tax return" form.
Unlike the employee savings allowance, the VL are part of your taxable salary.

Legal bases

• § 13 Vermögensbildungsgesetz (VermBG) - Anspruch auf Arbeitnehmer-Sparzulage § 14 Vermögensbildungsgesetz )VermBG - Festsetzung der Arbeitnehmer-Sparzulage