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In forcePensionskassen and death benefit funds: national reporting (national)Last checked 11 November 2026

Actuarial opinion of Pensionskassen and death benefit funds (BerVersV § 17)

A regulatory return listed by the Federal Financial Supervisory Authority (Bundesanstalt für Finanzdienstleistungsaufsicht) (BaFin), Germany.

An actuarial opinion analysing how the main sources of profit and loss affect the result for the year, and setting out the main actuarial assumptions behind the technical provisions. Source

Official title: Versicherungsmathematisches Gutachten (§ 17 BerVersV)

The facts

Who files
Pensionskassen and death benefit funds (Sterbekassen). Those that are small mutual associations (section 210(1) VAG) need to submit it at least for every third financial year end. Source
How often
Annual; at least every third year for small mutual associations. Source
Deadline
No later than seven months after the close of the financial year (BerVersV section 17). Source
Format
PDF. BaFin's MVP information sheet lists the type 'VMG' (actuarial opinion, including breakdown of results, minimum allocation to the provision for bonuses and rebates, premium reserve) under the IORP submission 'Einrichtungen der betrieblichen Altersversorgung (Präfix EBAV)': a ZIP of PDF files named EBAV_<register number>_T_VMG_D_<date>_N_<name>... The pages read do not say whether this route is the one required for the section 17 opinion. Source
How it is filed
Filing routes recorded for the BaFin: MVP Portal (Melde- und Veröffentlichungsplattform, reporting and publishing platform); Direct submission to BaFin outside the MVP Portal. See how firms file with the BaFin.
Status
In force
Legal basis
Group
Pensionskassen and death benefit funds: national reporting (national)

Templates (0)

The library lists no templates for this return.

No BaFin template; the opinion is a narrative actuarial document. Source

Validation rules

No published validation rules were found for this return. Source

Public data

No published data from this return was found. Not published. Source

Official documents (3)

The BaFin's own files, with the size and SHA-256 fingerprint of each as downloaded on 11 November 2026, so anyone can tell whether a copy is the same version.

  • MVP-Portal

    List of returns · HTML

    BaFin's page on its reporting and publishing platform (Melde- und Veröffentlichungsplattform, MVP). It lists 44 specialised procedures (Fachverfahren) firms use to file with BaFin, with registration steps and manuals. Read in German; the English version lists only 18 of them.

  • Regulation on the Reporting by Insurance Undertakings to the Federal Financial Supervisory Authority (Insurance Reporting Regulation, BerVersV), English translation

    Legal text · PDF · 705.1 KB · 31 July 2025

    BaFin's English translation including amendments of 11 December 2024 (information only; the German text is binding). Sets the internal annual report (sections 1 to 18), the quarterly interim report (sections 19 and 20), small mutual associations (sections 21 and 22) and electronic submission, formats and corrections (sections 24a to 24e).

    SHA-256 2b9eb0aae560show in full2b9eb0aae560082175563904f84cf94cb617ccc869c18b4858b8b021ebc7322e
  • Informationsblatt zum Fachverfahren Versicherungsaufsicht

    List of returns · PDF · 619.2 KB · 10 April 2026

    Lists every submission type (Einreichung) in the procedure with its prefix, allowed file types and file naming: ad hoc queries, actuarial documents, AVB, solvency attachments, triggering factors, BerVersV/BerPensV by DÜVA, complaints report (EIOPA), special use, IORP documents (EBAV), explanations to the cover calculation, holdings, annual reports (GB), KA collective order (BW1 to BW5), Krawatte, national reporting (NB), forecast calculation (SR/SZ), FICOD, health interest rate, guarantee assets register (SVV), special health queries, stress test (ST), life tariff notices, technical bases, technical business plans, irregularities (MELVUNT) and auditor's report on the annual accounts (WP-JA).

    SHA-256 dc5860d3c405show in fulldc5860d3c4056ff86e53caf2cd5282f16d3b92f39c68ed2ecd3754befdea7889

Sources

Every page and document this return's facts were read from.

Knowing exactly what is collected, in what format and under which rules is the first step to real-time supervision. Line4 builds SupTech software for financial regulators that runs checks like these as each return arrives.

Line4's text and records here are free to reuse under CC BY 4.0. Please credit: “Source: Line4 regulatory submissions library (CC BY 4.0), https://www.line4.ai”. The regulators' documents, forms, taxonomies, rules and data belong to them: see BaFin's reuse terms. This describes what regulators publish. It is not legal or regulatory advice: always rely on the regulator's own text.

© Federal Financial Supervisory Authority / www.bafin.de. Documents copied here are unchanged. The plain-English summaries are Line4's own; BaFin does not endorse this library.

Last checked 11 November 2026.