Based on information from December 2025:

Feature
Retirement account
Early Start Pension
Who?
Adults subject to compulsory insurance in the statutory pension insurance scheme (e.g. employees, trainees) as well as civil servants
Children (aged 7-18)
Subsidy
Allowances + tax bonus
Direct payment
Contribution
Personal contribution required
Personal contribution possible
Payout
From age 65
At the child's retirement age