Rürup Pension Compare 2026
Last updated: May 20, 2026 · meinetarife24 Editorial Team
The Rürup pension (or Basisrente) is a state-supported private pension plan, mainly built for self-employed people and freelancers in Germany. In 2026 you can deduct up to €30,826 (single) or €61,652 (joint) as Sonderausgaben under § 10 (1) No. 2 b of the German Income Tax Act (EStG).
Key Takeaways
- 2026 contribution limit: €30,826 (single) or €61,652 (joint). In 2025 the limit was €29,344.
- 100% deductible as Sonderausgaben under EStG § 10 (1) No. 2 b. The full deduction has been in force since 2023, not just from 2025.
- Real tax saving depends on your marginal rate. A €30,826 contribution at 42% saves around €12,947, not €30,826. The headline limit and the saving are different numbers.
- Payouts only as a lifelong monthly pension, starting at 62 at the earliest (contracts from 2012). A lump-sum withdrawal is not legally possible.
- Best fit: self-employed people, freelancers and high earners with a high marginal rate. Employees on lower tax rates often do better with Riester or a flexible private pension.
Key German Terms
The vocabulary you will see on the contract and your tax return
Rürup-Rente
Tax-advantaged pension for the self-employed
Basisrente
Official tax name for the Rürup pension
Sonderausgaben
Special-expenses category in your tax return
Selbstständige
Self-employed (founders, freelancers, doctors)
Höchstbetrag
Max contribution: €30,826 / €61,652 in 2026
Grenzsteuersatz
Your marginal tax rate, the saving driver
Rentenphase
Payout phase, lifelong monthly annuity only
AltZertG
Law that certifies Basisrente tariffs (§ 5a)
Rürup Contribution Limits for 2026
The yearly limit rises slightly each year. It is tied to the contribution ceiling of the miners' public pension scheme. For jointly assessed couples the limit doubles, but each spouse still needs their own Rürup contract.
| Item | Single | Jointly assessed |
|---|---|---|
| Maximum contribution 2026 | €30,826 | €61,652 |
| Maximum contribution 2025 | €29,344 | €58,688 |
| Deductible as Sonderausgaben (since 2023) | 100% | 100% |
Legal basis: EStG § 10 (1) No. 2 b. Figures consistent with the BMF progression schedule and published 2026 pension product comparisons.
How much do you actually save? 2026 examples
The headline contribution limit and the tax saving are not the same number. What you really get back depends on your marginal tax rate. Here are a few realistic examples:
| Marginal tax rate | Annual contribution | Estimated saving |
|---|---|---|
| 30% marginal rate | €20,000 | around €6,000 |
| 42% top rate | €20,000 | around €8,400 |
| 42% top rate | €30,826 (max) | around €12,947 |
| 45% Reichensteuer | €30,826 (max) | around €13,872 |
Simplified calculation, without solidarity surcharge or church tax, and without other deductible pension contributions. Your actual saving is confirmed by your annual tax assessment.
Newcomer Tip
New in Germany as a self-employed person or freelancer? Here is the short version of what a Rürup pension does, and what it does not do:
- Most self-employed people in Germany are not covered by the public pension. Rürup is the state-backed alternative.
- In 2026 you can deduct up to €30,826 (€61,652 jointly) as Sonderausgaben. The 100% rate has been in place since 2023.
- Your real saving equals your marginal rate × contribution. A €30,826 payment at 42% saves around €12,947, not €30,826.
- Payouts start only as a lifelong monthly pension from age 62. You cannot cash it out, so plan your other savings around it.
Personal Rürup tariff comparison
A few minutes, anonymous input, non-binding quotes from Tarifcheck partners
Loading Rürup Calculator...
Please wait a moment
SSL encrypted transfer. No contract is signed until you actively confirm.
Is the Rürup pension right for you?
Honest answer: not for everyone. The strengths kick in at high marginal tax rates and missing public-pension coverage. The weaknesses are flexibility and inheritance.
A good fit if you …
- are self-employed or a freelancer not covered by the public pension system.
- currently sit on a marginal rate of 32% or higher and expect a lower rate in retirement.
- can think long term and do not need the money before retirement.
- want the § 851c ZPO creditor protection on purpose (typical for founders).
Think twice if you …
- have a low marginal tax rate. Riester or a private pension are usually better in that case.
- need liquidity. A Rürup contract cannot be cancelled for cash before retirement, and you cannot borrow against it.
- want to pass the capital on to your children. Rürup is only inheritable to spouses or children with Kindergeld eligibility.
- expect to leave Germany. The deferred taxation can be taxed twice in some destination countries.
Payout rules: how and when
Rürup is built as a long-term plan on purpose. You cannot treat it like a savings account. Four rules matter:
1. Earliest payout age
Contracts signed from 1 January 2012 onwards can start paying at age 62. Older contracts (before 2012) start at 60. What matters is the contract date, not your year of birth.
2. Lifelong pension only, no lump sum
The balance is converted into a lifelong monthly pension. A lump-sum or partial capital withdrawal is not allowed. This rule follows from AltZertG § 5a and is the price for the Sonderausgaben deduction.
3. Taxed in retirement
What you deduct today is taxed later (nachgelagerte Besteuerung). For retirement starting in 2026, around 84% of the pension is taxable, rising to 100% by 2058. Your marginal rate in retirement is usually lower than while working.
4. Inheritance is limited
If you die before retirement, the balance is generally lost. Only added survivor-benefit options cover spouses and children eligible for Kindergeld. Other relatives or non-family heirs cannot inherit a Rürup pension.
Benefits at a glance
Six points that explain why many self-employed people in Germany pick the Basisrente despite the strict payout rules.
Up to €30,826 deductible
2026 limit for single filers, €61,652 jointly, fully as Sonderausgaben.
Built for the self-employed
Designed for freelancers, founders and doctors not in the public pension scheme.
Creditor protection
Capital is largely protected from seizure under § 851c ZPO during the savings phase.
Lifelong pension
Guaranteed monthly payouts from age 62, for as long as you live.
Flexible contributions
You decide each year how much to pay in. Pause to €0 in a slow business year if needed.
Optional survivor benefits
Add survivor pensions for a spouse or children with Kindergeld at signing.
How to find a tariff
Four steps from your first click to a signed contract
Enter your data
Age, profession, target contribution. Anonymous, no registration required.
Compare tariffs
You see quotes from several insurers with premium, guaranteed pension and costs.
Get advice
Optional free phone consultation through a Tarifcheck partner before you sign.
Sign the contract
You decide if and when to accept the tariff. Contributions start the following month.
Rürup pension FAQ
The questions we hear most often from self-employed clients
What is the Rürup pension contribution limit in 2026?
Single filers can contribute up to €30,826 in 2026; jointly assessed couples up to €61,652. Contributions are 100% deductible as Sonderausgaben under EStG § 10 (1) No. 2 b. The full 100% deduction has been in force since 2023.
How much tax do I actually save with the Rürup pension?
Your real saving depends on your marginal tax rate. A €30,826 contribution at the 42% top rate gives back roughly €12,947. At 45% (Reichensteuer) about €13,872. The headline contribution limit and the actual saving are not the same number.
Who is the Rürup pension actually for?
It makes most sense for self-employed people, freelancers and high earners with a high marginal tax rate who are not covered by the public pension. Employees on lower tax rates are usually better off with Riester or a flexible private pension.
When do Rürup payouts start?
Contracts from 2012 onwards may start paying at age 62 at the earliest. Older contracts (before 2012) can start at 60. The contract date matters, not your year of birth. Payouts are always a lifelong monthly pension.
What are the drawbacks of the Rürup pension?
Contributions are locked in until retirement, with no early lump-sum option. Inheritance is restricted to a spouse or children eligible for Kindergeld. Payouts are taxed in retirement, so this is tax deferral, not tax exemption.
Is Rürup protected from creditors?
During the accumulation phase, Rürup assets are largely protected from seizure under § 851c ZPO, if certain conditions are met. This protection is a major reason self-employed people choose it.
Who supervises Rürup providers in Germany?
Life insurers offering Rürup tariffs are supervised by BaFin under § 294 VAG. Each tariff must also be certified under AltZertG § 5a / § 5b. Without that certification, the Sonderausgaben deduction does not apply.
Find the right Rürup tariff
Enter your details, the calculator shows several offers. You decide if, when and with which insurer to sign. No contract is created automatically.
Free · Non-binding · Result in a few minutes
Legal basis and sources
- EStG § 10 (1) No. 2 b — Sonderausgaben deduction for retirement contributions.
- AltZertG § 5a and § 5b — Certification requirements for Basisrente contracts.
- § 851c ZPO — Creditor protection for retirement savings.
- § 294 VAG — BaFin supervision of German life insurers.
- Alterseinkünftegesetz (AltEinkG) — Governs deferred taxation during the payout phase.
- The Verbraucherzentrale, Stiftung Warentest and Deutsche Rentenversicherung publish annually updated overviews and market analyses of the Basisrente. We do not link out directly from the comparison module to avoid any conflict of interest.
This article is general information and does not replace individual tax or financial advice. Last updated: May 20, 2026 · meinetarife24 Editorial Team.