The Rürup pension (Rürup-Rente), also known as the Basisrente, is a state-supported form of private retirement provision in Germany, developed specifically for the self-employed and freelancers. Named after the economist Bert Rürup, it was introduced in 2005. It is an important addition to the German retirement system, which rests mainly on statutory pension insurance. Self-employed people and freelancers do not usually take part in that system as compulsory members.
Self-employed people and freelancers in Germany have to organise their retirement provision entirely themselves, and they receive no employer contributions, which for employees make up half of the pension insurance contributions. This means that without active private provision, a serious gap in retirement income threatens. The Rürup pension gives this group a tax-attractive way to build funded retirement provision that creates long-term financial security in retirement.
The main advantage of the Rürup pension lies in its tax treatment. Contributions can be claimed as special expenses (Sonderausgaben) up to a set maximum. This lowers taxable income noticeably and produces a considerable tax saving. In retirement, payouts are then taxed later (nachgelagerte Besteuerung). That is usually advantageous, since income in retirement is often much lower than during working life.
The Rürup pension is for the self-employed, freelancers, high earners and all taxpayers who want to lower their tax rate through the special expenses deduction. Employees can also take out a Rürup pension, but depending on their situation they may benefit more from the Riester subsidy or an occupational pension (betriebliche Altersvorsorge).
When taking out a Rürup pension, look at the product type (classic or fund-linked), the cost structure, the return prospects, the flexibility of contribution payments and the surplus participation.
We help you find the right set-up for your individual situation, so that you benefit tax-wise today and enter retirement well covered tomorrow.
Rürup pension: benefits
Guaranteed lifelong pension with surplus participation. Tax relief during the saving phase: contributions are deductible as special expenses (2026: max. 30,826 euros for single filers / 61,652 euros for joint filers, 100% taken into account).
Flexible contributions: Regular, limited-term or single premium. Indexation without a health check. Pension start from age 62 to 85.
Survivor provision: Eligible survivors (spouse/partner, children entitled to child benefit) receive a pension. Optional contribution refund policy (BeitragsrückgewährPolice) for a lump-sum payment to any person on death.
Add-ons: Occupational disability cover, public-service disability cover (Dienstunfähigkeit) for civil servants (Beamte).
Taxed later, like the statutory pension. Taxable share in 2026: 84%. No contributions due for compulsory GKV members.
