Capital-forming benefits (Vermögenswirksame Leistungen, VL) are employer contributions paid into qualified savings products. In 2026, the maximum employer contribution is 40 €/month (480 €/year).
State subsidy (Arbeitnehmer-Sparzulage)
- Equity fund savings plans: 20% subsidy on up to 400 €/year → max. 80 €/year for incomes below 40,000 € (single) / 80,000 € (couple)
- Building society savings: 9% subsidy on up to 470 €/year → max. 43 €/year for incomes below 17,900 € / 35,800 €
Which products qualify?
Bank savings plans, equity fund savings plans (Fondssparpläne), building society contracts (Bausparverträge), life insurance policies and company pension contributions.
Sources: 5th VermBG, EStG.