Field help: according to no. 9c and 9d of the benefits statement

Enter the income as stated in the statement of benefits in No. 9c or No. 9d:

• No. 9c: Capital payments from private life insurance policies not subject to promotion under section 10a EStG, e.g. in the case of improper use (section 22 No. 5 sentence 3 EStG in conjunction with section 20 para. 1 No. 6 EStG).
• No. 9d: Other benefits from pension contracts, if these occur, for example, in the event of early termination or improper use (section 22 No. 5 sentence 2 letter c EStG).

These amounts are fully taxable in the year of receipt.