Rürup pension (Basisrente)
Also known as: Rürup-Rente · Rürup pension · Basisrente · basic pension
Product facts
- Country
- Germany
- Provider or product type
- insurance
- Local wrapper
- A German personal retirement annuity product with contributions deductible under German law, typically paid out as an annuity and not as a lump sum.
- Risk tier
- Medium
- Last verified
- 2026-08-30
- Reviewer
- Chip Moreno
- U.S. tax focus
- in Germany
Recommended next step
This product is mapped to the foreign pension consultation. The consultation organizes the facts and records before any preparation scope is written.
Start My Foreign Pension IntakePossible U.S. reporting channels
These are screening questions, not conclusions. Whether a form applies depends on your specific facts and the current instructions for the filing year.
- Form 1040 and pension-distribution schedules
- Form 8938
- Form 8621 for underlying pooled investments
- FBAR (for holding accounts)
- Form 3520 only where a genuine foreign-trust question exists
Facts that can change the U.S. analysis
These facts matter more than the product name. Identify each one for the relevant year and preserve the document that supports it.
- The annuity contract terms and payout form
- Contributions and German tax treatment by year
- Underlying fund or investment holdings
- U.S.–Germany treaty provisions for the relevant tax year
Documents to gather
Start with the governing document, then add the annual statements. Keep the original record together with any translation.
- Rürup contract, provider terms, and annual statements
- Contribution and payout records by year
- Investment menu and underlying fund list
- Prior U.S. returns and any Forms 8938, 8621, or 3520
Common record gaps and translation needs
- German-language contract and statements without translated summaries
- Missing investment-level details
- Unclear prior U.S. treatment of contributions
Unresolved questions
These questions stay open until the governing documents, holdings, and filing-year facts are reviewed.
- Do the annuity terms and distributions satisfy the applicable U.S. and treaty analysis?
- Do underlying funds create a Form 8621 PFIC question?
- Are FBAR and Form 8938 reporting thresholds met?
Official sources
Every record is indexed only with at least one directly relevant official local source and one applicable U.S. primary source. Confirm the current instructions and authorities for your filing year.
Record governance
Last verified by Chip Moreno. This record is currently included in the sitemap and internal discovery.