What happens to the Altersvorsorgedepot in a divorce?

Tilman Freyenhagen

Published on 28 July 2026 · Managing Director & Partner, Alsterspree Verlag GmbH

Where the Altersvorsorgedepot sits in divorce law

In a divorce, the subsidised Altersvorsorgedepot is generally divided as a standalone pension entitlement under the statutory pension equalisation scheme (Versorgungsausgleich) governed by the Versorgungsausgleichsgesetz (VersAusglG), and does not fall under the classic equalisation of accrued gains (Zugewinnausgleich). Because the Altersvorsorgedepot serves as a state-certified, earmarked system for old age, the family court treats entitlements built up during the marriage like pension expectancies. This systematic distinction protects the pension capital from premature disposal or from being valued purely as a one-off snapshot within general assets. The legislator thereby ensures that both spouses share equally in the retirement provision built up during their life together.

Distinguishing pension equalisation from the equalisation of accrued gains

Only the increase in value accrued during the marriage is decisive for precisely determining the amount to be equalised. This period begins on the first day of the month of the wedding and ends on the last day of the month before the divorce petition is served. The family court requires the party under a duty to disclose to provide complete documentation of how the account has developed. Unlike contracts under the old Riester-Rente (Germany's existing subsidised private pension), division within the Altersvorsorgedepot works by transferring account value shares to a certified Altersvorsorgedepot held for the other partner. Provided the parties do not agree a different notarial post-divorce settlement, this process guarantees that the state subsidy is fully preserved and prevents damaging tax disadvantages.

If a spouse had already accumulated a balance in the Altersvorsorgedepot before the marriage, this starting capital, along with the returns attributable to it, remains undivided with the original contract holder. Only the portion accrued purely during the marriage is halved. For the families concerned, this brings clarity, but it does require precise, financial-mathematical documentation of the account holdings at the time of the wedding.

Pension equalisation: internal versus external division for the AVD

As a subsidised pension entitlement, the Altersvorsorgedepot falls under statutory pension equalisation pursuant to the Versorgungsausgleichsgesetz (VersAusglG) in the event of a divorce. Only the increase in value built up during the marriage is determined. Under the principle of equal division, the entitled partner receives an equalisation value of exactly 50 percent of this marriage-period share. Unlike the equalisation of accrued gains, the division happens directly at the level of the pension contract, so that the retirement-provision purpose is preserved for both parties.

Comparing the ways to divide the Altersvorsorgedepot

Just as with contracts under the former Riester-Rente, setting up the account for the entitled person requires clear legal steps. With internal division, the family court instructs the existing provider to set up a separate Altersvorsorgedepot in your name. If you opt for external division, you name your own subsidy-eligible target account to the court promptly. If no target account is named in time, the court assigns the equalisation value to a suitable default arrangement. This ensures the retirement capital is secured for your future pension without tax disadvantages.

How the state subsidy and taxes are treated in an actual division

When an Altersvorsorgedepot is divided by a court in the course of a divorce, an important statutory safeguard applies: under § 93 Abs. 1a EStG, the court-ordered actual division under pension equalisation explicitly does not count as a damaging use^[1]. If the subsidised balance is transferred to a certified pension contract of the entitled person, whether by internal division under § 10 VersAusglG or external division under § 14 VersAusglG, all tax benefits remain fully intact.

• Internal division (§ 10 VersAusglG): the balance is divided with the existing provider. A dedicated, subsidised Altersvorsorgedepot is set up for the entitled spouse.
• External division (§ 14 VersAusglG): the equalised entitlement is transferred to an already existing or a new certified Altersvorsorgedepot at a different target institution.
• Tax neutrality (§ 93 Abs. 1a EStG): thanks to the statutory exception, no damaging use occurs, so neither state allowances nor tax benefits have to be repaid to the tax office.

All Grundzulage (the basic state allowance) and Kinderzulage amounts accrued up to the point of the actual division stay locked into the system and are split proportionally between the two new entitlements. The principle of deferred taxation also continues seamlessly: for both spouses, the accumulation phase remains tax-free, while the later payouts in retirement are taxed individually at each person's personal income tax rate. Exactly how the Altersvorsorgedepot is tax-subsidised is set out in the Einkommensteuergesetz (the Income Tax Act).

For married couples and families, it is advisable to record the exact transfer arrangements precisely in the divorce settlement. Our knowledge section offers comprehensive guidance on this. In addition, you can use the subsidy calculator to simulate the future allowance entitlements for both separate accounts. Please note: financial model calculations do not constitute investment advice within the meaning of § 1 Abs. 1a Nr. 1a KWG.

Assigning the Kinderzulage correctly after separation and divorce

After a separation or divorce, parents face the question of which Altersvorsorgedepot the state Kinderzulage of up to 300 euros per child per year is credited to^[2]. The statutory rule ties this entitlement strictly to receipt of child benefit under the terms of the Einkommensteuergesetz. Whichever parent has the child benefit paid into their account as a rule also receives the state subsidy in the Altersvorsorgedepot.

Rules on assignment and applying to the ZfA

• Tied to child benefit: the Kinderzulage generally goes to whichever parent receives the child benefit for that child.
• Transfer option: on a joint application by the parents, the allowance can be transferred from the parent entitled to child benefit to the other parent, provided they also hold a subsidised account.
• Reporting duty to the ZfA: any change in who receives child benefit must be reported to the Zentrale Zulagenstelle für Altersvermögen (the Central Allowance Office for Retirement Assets, ZfA) through the relevant provider.
• A single credit: for each child, the Kinderzulage is always paid into only one Altersvorsorgedepot per contribution year.

We recommend checking the details held by the provider and the ZfA promptly after a divorce, and updating them if needed. This helps you avoid later reclaims by the allowance office and ensures the state subsidy consistently reaches the correct contract.

What to do in the year of separation, and adjusting contributions

The phase between living apart and the formal completion of the divorce calls for structured planning of your private retirement provision. The year of separation does not yet end the legal marriage, but it does mark the transitional phase for fixing pension entitlements. For determining the marriage-period share of the Altersvorsorgedepot to be equalised, the date the divorce petition is served on the competent family court is the decisive cut-off date^[3]. All increases in value, state allowances and contribution payments made up to the end of the month before that service date count towards the mutual equalisation balance under pension equalisation.

Recommendations for your own contributions and managing the account

• Keep up your own contributions: to avoid forfeiting state allowances prematurely, you should keep paying your own contributions in the year of separation too. The statutory contribution requirement remains decisive for maximum subsidy.
• Document the cut-off date: note the exact date the case becomes pending before the court (when the petition is served), because the provider has to value the account precisely as of that date.
• Check your entitlement to the allowance: if your income situation or tax class changes in the year of separation, you should check the required minimum own contributions using the subsidy calculator and adjust them if necessary.
• Revoke contractual powers of attorney: for the duration of the proceedings, you should revoke any mutual disclosure authorisations or access rights to the online account in writing with the provider.

Contributions made after the cut-off date, along with the returns attributable to them, belong exclusively to the respective contract holder and no longer count towards the court's equalisation calculation. We recommend documenting all contribution adjustments transparently, to avoid uncertainty when valuing the account as of the cut-off date. Note: this does not constitute investment advice within the meaning of § 1 Abs. 1a Nr. 1a KWG, nor legal advice.

Indirect and direct entitlement to the subsidy for married couples

Spouses without their own earned income can be indirectly entitled to the allowance through their employed partner and pay into their own Altersvorsorgedepot^[2]. This derived entitlement requires a legally subsisting marriage. If a divorce occurs, the basis for this derived entitlement lapses entirely on the day the divorce decree becomes legally final. To keep receiving state allowances for your Altersvorsorgedepot, it is therefore essential to know who is entitled to the subsidy.

When the derived entitlement lapses, and what you need to do

During the year of separation, the indirect entitlement continues as long as the directly entitled partner makes their required minimum own contribution. Once the divorce proceedings become legally final, however, the indirect entitlement to the allowance automatically lapses. Anyone who does not build up their own direct entitlement during this phase loses the right to state subsidy allowances in the Altersvorsorgedepot for future contribution years. Allowances already credited, and account values transferred under pension equalisation, remain untouched in the account.

1. Compulsory insurance through your own employment: taking up employment subject to social security contributions immediately establishes your own direct entitlement to the subsidy.
2. Make use of child-raising periods: for parents, the first three years of a child's life count as a period of compulsory insurance under statutory pension insurance.
3. A mini-job with pension insurance contributions: even a marginal employment relationship, topped up with your own pension insurance contributions, secures full entitlement to the subsidy.
4. Self-employment: from 2027, all self-employed people and freelancers are also entitled to the subsidy under the new system.

If you want to provide for retirement independently after a divorce, you should check in good time which route suits you. This ensures your Altersvorsorgedepot continues to be tax-subsidised by the state and that you do not lose any allowances.

Post-divorce settlement agreements and notarial modifications

Spouses are not, without exception, bound by the statutory default of an equal split when they separate. Under § 6 of the Versorgungsausgleichsgesetz (VersAusglG), there is contractual scope to tailor the division of the subsidised Altersvorsorgedepot individually^[4]. Through a prenuptial agreement or a notarial post-divorce settlement, you can agree different arrangements that fit your life situation precisely.

Clear formal requirements apply for such an agreement to be legally valid. Under § 7 VersAusglG, the deviation must be either notarised or recorded as a court settlement within the divorce proceedings^[4]. A purely private written agreement between the spouses has no legal effect.

• Modified equalisation: offsetting the account value against other assets such as shares in property or cash settlements
• Excluding entitlements: waiving equalisation of the Altersvorsorgedepot when both partners have equivalent retirement provision of their own
• Formal requirement: notarisation or a court settlement before the divorce becomes final, to ensure the agreement is effective

To protect both spouses, all notarial agreements are subject to a court review of their content and how they are applied, under § 8 VersAusglG^[4]. The family court checks whether the agreement unfairly disadvantages one party or creates a gap in retirement provision. As an independent guide, we recommend agreeing any contractual modifications early and documenting them transparently.

Strategic steps for those affected: a roadmap for preparation

To avoid delays in the divorce proceedings and divide pension entitlements from the Altersvorsorgedepot fairly, we recommend timely, structured preparation. Because the subsidised AVD is subject to statutory pension equalisation under the Versorgungsausgleichsgesetz (VersAusglG), all account values and state subsidy components acquired during the marriage must be recorded precisely.

1. Request a cut-off-date statement from the provider: ask the account provider for a statement of the capital balance and the marriage-period shares as of the date the divorce petition was served.
2. Clarify who the Kinderzulage is assigned to: check the entitlement to the allowance for any joint children. The state subsidy is generally assigned to whichever parent receives the child benefit, which needs to be factored into future contribution planning.
3. Calculate future entitlements: use digital calculation tools such as our subsidy calculator to reliably simulate how the divided account values affect your future pension and further state subsidy.
4. Check the special case of a home-ownership withdrawal: if parts of the balance were withdrawn for owner-occupied residential property, the corresponding equalisation accounts must be disclosed transparently in the proceedings.
5. Get independent initial advice: for complex situations or questions about a tax-neutral transfer to a target account, neutral professional advice is recommended to make the best use of your individual room for manoeuvre.

With this systematic preparation, you ensure the family court receives correct information and that tax disadvantages are avoided in the division. Anyone who works out their future contribution and subsidy position early gains planning certainty for their own private retirement provision after separation.