Business Rent Calculator (bAV) 2026
Calculate your company pension (Employer-Provided Retirement Savings) in Germany. Estimate accumulated capital, monthly income, and tax savings from salary conversion.
Base Area Value
Summary of BAV
Annual Tax Savings
Come utilizzare Calcolatore Betriebsrente (bAV) 2026
Insert monthly gross income
Base for calculating salary conversion percentage (salary to complementary pension).
Set your own percentage (bAV)
You can pay up to 4% of the contribution ceiling limit (up to €2,328 per year in 2026) with tax and pension exemptions, up to 8% with only tax exemption.
Insert employer contribution
From 2022 all employers must pay at least a 15% mandatory contribution on new BAV contracts.
Insert years of retirement
How many years until retirement? The longer the time horizon, the more compound interest enhances accumulated capital.
Suggerimenti
- 15% of mandatory employer subsidy since 2022, minimum only. Many companies offer 20-25%. Negotiate in the contract.
- The business use of your BAV cannot be transferred automatically when changing companies. Check transfer conditions before signing.
- Annual return of 4% is conservative. Historically diversified pension funds have delivered 5-7% long-term returns.
- Life insurance is included: ensures a pension for beneficiaries upon death.
Domande frequenti
What is the Company Pension Scheme (bAV)?
Company Pension Plan - German Style. Employee gives up part of gross salary (Entgeltumwandlung) invested into a pension scheme. Benefits: No taxes, no pension contributions during accumulation phase.
What is the exempt contribution limit?
In 2026: 4% of the contribution ceiling limit (66,150 EUR) = 2,646 EUR/year exempted and exempted contributions. An additional 4% (2,646 EUR/year) would only be exempted. Total maximum subsidized amount: 5,292 EUR/year.
What forms of contract are available for BAV?
Direct Insurance (direct insurance), Pension Fund, Pension Plan, Support Fund, Direct Contribution. Direct Insurance is the most common form of PMI.
Is the BAV pension taxed?
Yes, the BAV is taxed at payment (exemption principle "EET": Exempt-Exempt-Taxable), but the retirement allowance is usually lower than during active working life.