Beitragsrückerstattung

Q: How the refund works

The Beitragsrückerstattung (BRE) is an optional element in most PKV tariffs. The mechanic: • You submit no claims during the calendar year (or only claims that your tariff treats as neutral, typically preventive check-ups) • The insurer refunds one or more monthly premiums at the end of the claim-free period • Refund sizes typically scale with the number of consecutive claim-free years: one month in year one, two months in year two, up to six or more after a longer clean run. Bills can be submitted up to 3 years retroactively (§ 195 BGB), so a small invoice can be deferred into a non-BRE year The tariff conditions define the exact mechanics. Some tariffs treat preventive exams and vaccinations as claim-neutral; others count everything. Read the specific clause before you decide whether to submit a small bill.

Q: Should you forgo small claims for the BRE?

This depends on three numbers: 1. The bill you would submit (e.g. a €180 physio invoice) 2. The BRE you would lose (e.g. two monthly premiums of €250 each = €500 gross, roughly €290 net at a 42 % rate) 3. Your marginal tax rate (affects both sides of the calculation) If the bill exceeds the net BRE, submit it. If it is meaningfully less, keep the refund. Refuse to decide at the threshold, add the cost of next year's lost clean run if you are already on a multi-year streak, and re-evaluate. Never skip submitting a large claim "to keep the BRE". The refund is capped; a serious medical bill can be many multiples of it. The BRE is only worth optimising for small, routine expenses.

Q: Who benefits most

The BRE suits profiles with: • Rare medical use, the refund arrives in years without bills, which is the majority of years for many members • High marginal tax rate, but not the highest, the net value curve dips at very high rates because the offset bites harder • Disciplined bill-tracking, knowing your running claim total per year is the whole point It suits less well profiles with: • Chronic conditions that generate claims every year regardless • Low taxable income (the deduction matters less) • Tariffs with high fixed deductibles where small bills are already out of pocket

Premium Refund

Updated: 4 May 2026

The Beitragsrückerstattung (BRE), the no-claim premium refund, is a PKV tariff feature: if you file no claims in a calendar year, the insurer refunds one or more monthly premiums. It rewards healthy behaviour, but the net benefit is smaller than the gross refund suggests, because tax deductibility on premiums is reduced by the refund.

Key facts

Refund is paid only if no claims have been submitted in the calendar year (preventive exams are often neutral, check the tariff)
Typical size: 1-6 monthly premiums, scaled by consecutive claim-free years
Tax effect: the refund is offset against deducted premiums under § 10 Abs. 4b EStG, deduction shrinks, tax rises
Net value is materially lower than the gross refund, higher the marginal tax rate, the larger the gap
Never settle small bills out of pocket before running the math, the tax-adjusted BRE may be worth less than the claim
Some tariffs offer partial refunds that still let you submit specific benefits (e.g. dental check-ups)

How the refund works

The Beitragsrückerstattung (BRE) is an optional element in most PKV tariffs. The mechanic:

• You submit no claims during the calendar year (or only claims that your tariff treats as neutral, typically preventive check-ups)

• The insurer refunds one or more monthly premiums at the end of the claim-free period

• Refund sizes typically scale with the number of consecutive claim-free years: one month in year one, two months in year two, up to six or more after a longer clean run. Bills can be submitted up to 3 years retroactively (§ 195 BGB), so a small invoice can be deferred into a non-BRE year

The tariff conditions define the exact mechanics. Some tariffs treat preventive exams and vaccinations as claim-neutral; others count everything. Read the specific clause before you decide whether to submit a small bill.

The tax effect: why gross is not net

This is the part every PKV advisor has to mention and almost every marketing brochure skips over.

Your PKV premium is tax-deductible as Basisvorsorge under § 10 Abs. 1 Nr. 3 EStG. When the insurer refunds part of that premium, the law requires that the refund be offset against the deductible amount (§ 10 Abs. 4b EStG). The result: your deduction for the year shrinks, your taxable income rises, and you pay more tax.

A worked example at a 42 % marginal tax rate:

• Premiums paid in the year: €5,000

• BRE received: €500

• Deduction after offset: €5,000 − €500 = €4,500

• Gross benefit of the BRE: €500

• Tax cost of the smaller deduction: €500 × 42 % = €210

• Net benefit: €500 − €210 = €290

The BRE is still positive. But the gross number overstates the real gain, in this example by around 40 %. The higher your marginal tax rate, the more the gross figure is diluted.

Late invoices: bills don't expire quickly

One reassurance worth knowing: invoices don't expire quickly. A December treatment that arrives as a bill in January or February can still be submitted for reimbursement in the normal way. The legal limitation under § 195 BGB runs three years from the end of the year the bill was issued. No need to chase doctors for an end-of-year invoice.

Should you forgo small claims for the BRE?

This depends on three numbers:

1. The bill you would submit (e.g. a €180 physio invoice) 2. The BRE you would lose (e.g. two monthly premiums of €250 each = €500 gross, roughly €290 net at a 42 % rate) 3. Your marginal tax rate (affects both sides of the calculation)

If the bill exceeds the net BRE, submit it. If it is meaningfully less, keep the refund. Refuse to decide at the threshold, add the cost of next year's lost clean run if you are already on a multi-year streak, and re-evaluate.

Never skip submitting a large claim "to keep the BRE". The refund is capped; a serious medical bill can be many multiples of it. The BRE is only worth optimising for small, routine expenses.

Who benefits most

The BRE suits profiles with:

• Rare medical use, the refund arrives in years without bills, which is the majority of years for many members

• High marginal tax rate, but not the highest, the net value curve dips at very high rates because the offset bites harder

• Disciplined bill-tracking, knowing your running claim total per year is the whole point

It suits less well profiles with:

• Chronic conditions that generate claims every year regardless

• Low taxable income (the deduction matters less)

• Tariffs with high fixed deductibles where small bills are already out of pocket

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