Term and definition of contribution reimbursement
Die Contribution reimbursement refers in German law to the repayment of contributions made, by an institution, insurance carrier, statutory fund, cooperative, or other recipient of contributions, to the person liable for the contribution or their legal successor. This repayment can be full or partial and covers both statutory and contractual claims. In this context, contributions regularly refer to monetary payments that are required as recurring or one-time obligations for the financing of a particular purpose, such as social security, membership in corporate bodies under public law, or private organizations.
Legal basis
Statutory provisions
Contribution reimbursement is governed by various legal fields and individual laws. Central provisions can be found, among others, in the following:
- Social Security Code (SGB): Regulates the reimbursement of contributions in statutory pension, health, unemployment, and long-term care insurance.
- Tax Law (Fiscal Code, AO): Specifies the modalities of contribution reimbursement in the case of overpaid taxes and contributions.
- Non-profit and association law: Provisions for the return of membership fees in the event of invalid membership notifications or dissolution of the association.
- Private contracts: Individual agreements in statutes or contracts that may establish a reimbursement obligation.
Distinction from other legal concepts
Contribution reimbursement must be distinguished from the refund of fees and levies. While contributions are usually compensation for ongoing services or membership in a corporation, fees relate to the use of specific services, and levies are for the proportional financing of joint expenses.
Eligibility requirements
Obligation to pay contributions
The existence of a contribution obligation and actual payment of the contribution by a liable person is central to the reimbursement.
Legal basis for the reimbursement claim
- Statutory claim: Relevant special statutory provisions define the conditions and limits (e.g., § 210 SGB VI for pension insurance).
- Contractual claim: May result from statutes, rules of procedure, or individual contractual agreements.
- Unjust enrichment (§ 812 BGB): Constitutes another basis for a claim if no contribution obligation existed or if it subsequently ceases (e.g., in the event of an incorrect contribution notice).
Retroactive reimbursement and limitation periods
In principle, contributions can also be reimbursed retroactively, provided there are no cut-off periods. The limitation periods depend on the relevant provisions but are often three to four years, and in social insurance law in some instances four years (§ 25 SGB IV).
Areas of application for contribution reimbursement
Statutory social insurance
Pension insurance
Insured persons who meet certain requirements (e.g., minimum insurance period not reached, emigration) can apply for reimbursement of their pension insurance contributions (§ 210 SGB VI). However, reimbursement only covers the employee’s share.
Health and long-term care insurance
A contribution refund is possible, for example, in cases of wrongful collection or overpayment (§ 26 SGB IV).
Unemployment insurance
Here, reimbursement of contributions is possible particularly in cases where insurance exemption is established retroactively or if there was an incorrect payment.
Tax law
In tax law, wrongly paid contributions, e.g., to professional associations or funds, can be reimbursed under § 37(2) AO. The prerequisite is that there was no legal basis for the payment.
Association and cooperative law
If contributions are collected without legal grounds or in the event of the dissolution of corporate bodies, members can claim reimbursement of contributions made, insofar as this is regulated in the statutes or results from general legal provisions.
Public levies
In the area of public levies, such as broadcasting contributions or contributions to municipal facilities, reimbursement is triggered by the lapse of the contribution obligation, incorrect notifications, or the revocation of administrative acts.
Procedure for contribution reimbursement
Application and evidence
Reimbursement generally requires an application, which must be submitted to the competent authority (e.g., health insurance fund, pension insurance carrier, tax office). Required supporting documents must be included in writing (e.g., payment receipts, proof of termination of contribution obligation).
Decision and legal remedies
Reimbursement is usually decided by administrative act. Legal remedies (objection, lawsuit) are available against negative or erroneous decisions.
Payment and consequences
The reimbursement is generally made to the account specified by the applicant. After payment, the original contribution is regarded as not having been paid, which may affect subsequent benefit entitlements (e.g., a pension claim may be reduced due to contribution reimbursement).
Special difficulties and disputed issues
Partial reimbursement
In many cases, full reimbursement is excluded; for example, in statutory pension insurance, only the employee’s share can be reimbursed—not however the employer’s share.
Offsetting and prohibition of reimbursement
Contribution reimbursements may be offset against later entitlements or may be prohibited if, for example, repayment of the contribution would in turn prevent further benefit entitlements.
Recovery of unlawfully reimbursed contributions
If reimbursement was made unlawfully or wrongly, the recipient may be required to repay the amount; the legal basis in such cases is usually §§ 45 et seq. SGB X or §§ 48 et seq. VwVfG.
Summary
Die Contribution reimbursement is a central component of the German contribution system and affects a wide range of legal regulatory areas. The legal basis for the claim, the procedure, and the scope of the reimbursement depend significantly on the respective field of law and the underlying regulations. Due to the significant impact on benefit entitlements and contribution relationships, it is essential to carefully examine the requirements and implications of a contribution reimbursement.
Frequently asked questions
When does a legal entitlement to contribution reimbursement exist?
A legal entitlement to reimbursement of paid contributions exists in principle only if there is a statutory basis for it or if repayment is contractually agreed upon. In many cases, special legal provisions, such as in the Social Security Code, the Insurance Contract Act, or the German Civil Code, contain explicit rules on contribution reimbursement. A prerequisite may be that contributions were collected without legal grounds, i.e., due to error, double payment, or an incorrect notification (§ 812 BGB – unjust enrichment). In some cases, reimbursement may also occur if a contract is terminated prematurely and the repayment of unused or undelivered services is agreed. Without an explicit legal or contractual basis, repayment is generally excluded. In very rare cases, a claim may be granted as a matter of goodwill by the contribution recipient, but this does not constitute a legal right.
Are there statutory periods for asserting a reimbursement claim?
Yes, specific statutory limitation periods apply for asserting a reimbursement claim, depending on the type of contribution and the underlying legal basis. For public law contributions and taxes, the limitation periods of the Fiscal Code usually apply (often four years), whereas civil law claims are subject to the limitation periods of the German Civil Code, typically three years from knowledge pursuant to § 199 BGB. Special rules for social insurance contributions exist in the Social Security Code, for example, § 27 SGB IV (four years, thirty years in the case of intentional evasion). If the claimant misses these deadlines, the claim is generally forfeited unless the law provides otherwise.
Does the reimbursement application need to be justified and what evidence is required?
Yes, a reasoned application is required in almost all cases for successful contribution reimbursement. The justification must set out the legal grounds on which the contribution paid was wrongly demanded or must now be revoked. Necessary evidence typically includes payment receipts, bank statements, notifications, as well as any correspondence or other documents substantiating the error or unlawfulness of the contribution demand. The exact evidence required depends on the legal guidelines of the respective authority: in administrative proceedings, additional documents may be required. If evidence is missing, the claim may be rejected in whole or in part.
What special provisions apply to reimbursement of social security contributions?
There are particularly strict statutory rules in the area of social security contributions, which generally restrict reimbursement to protect the solidarity community. A claim for reimbursement arises here only if contributions were paid without a legal basis or not in the amount prescribed by law. The reimbursement claim is subject to special formalities: it must be asserted in writing, and the responsible collection agencies (health insurance funds or pension insurance carriers) carefully review the circumstances. Paid contributions are credited or adjusted on the payroll and pension entitlements accordingly in the event of reimbursement. In cases of voluntary contributions, different rules may apply, especially if benefits have already been drawn by the insured person.
Can the entitlement to reimbursement be excluded or limited?
Yes, the entitlement to reimbursement can be excluded or limited by special statutory provisions or contractual clauses. For example, many insurance and membership contracts expressly exclude reimbursement of contributions paid in the event of unilateral termination by the policyholder. In public law, there are also statutorily defined grounds for exclusion, such as where the contributions paid have already covered received services or an offset with other claims is provided. Likewise, recovery under good faith (§ 242 BGB) is excluded if it would breach the principles of good faith, e.g., after many years of undisputed payments.
What role does an assessment notice play in the reimbursement of contributions?
The assessment notice is of central importance, particularly in public law and social insurance law, as it forms the legal basis for the levying of the contribution and possible reimbursement. For example, if an assessment notice sets a contribution too high and is subsequently overturned as unlawful through objection, litigation, or review, this creates grounds for a reimbursement claim. It is binding that final and conclusive decisions can only be changed in certain exceptional cases—especially when facts emerge later (§ 44 SGB X – revocation of an unlawful administrative act). Correcting an assessment notice usually leads directly to an obligation to reimburse.
To what extent are paid contributions reimbursed and are there any interest claims?
Reimbursement is generally made in the amount of the overpaid or unlawfully collected sum. In some cases, there is also a right to interest on the reimbursed sum due to statutory provisions. In tax law, for example, claims may accrue interest from notification of the reimbursement claim under § 233a AO; in civil law, there is an entitlement to default interest from the onset of default. In social law, interest is usually excluded under § 44 SGB I, unless expressly regulated. The amount reimbursed may be reduced, for example, if partial services were already provided or if compensation claims may be offset.
