Select "Yes" if you are entitled to the (guarantee period) pension as a legal successor for an agreed pension guarantee period. In this case, enter the date of birth of the insured person who has already died as the "date of birth of the deceased".

If you select "No" or leave the field blank, no further information is required here.

Enter here the start date of your pension, unless you receive the pension as a legal successor as part of an agreed pension guarantee period.

Then enter the start of the pension to the testator.

Specify here the additional payments made for several previous years here, as certified in no. 11 of the benefits statement.

If your benefits statement contains multiple lines with subsequent payments for several years, specify the amounts on a separate sheet of paper and indicate the line in Form R in which the relevant additional payment amount is included.

On the basis of your entries, the tax office will examine whether a reduction in taxation is possible for these additional payments. Do not enter payments here that only apply to one calendar year. Also, do not enter partial or one-time capital payments.

Specify here payments received from a pension plan, a pension fund, an occupational pension fund or direct insurance policy according to no. 1 of the benefits statement.

This refers to payments from a certified pension plan or company pension plan which must be taxed in full.

Enter here the benefits from a pension fund according to no. 2 of the benefits statement.

Enter the assessment basis for calculating the pension allowance as an annual amount.

Enter the start date of the pension.

Enter here the end of the pension payment.

Specify payments received from an occupational pension fund in accordance with no. 3 of the benefits statement.

The payments received from an occupational pension fund are taxed on their percentage subject to tax (Besteuerungsanteil). Therefore, always enter the start date of the benefit.

Specify here the start of the payments as stated in no. 4 of the benefits statement.

The date on which you first received the payments is needed to calculate the percentage subject to tax (Besteuerungsanteil).

Enter here the income stated by your provider according to no. 5 or no. 9a of the benefits statement.

This includes payments from a life annuity or from a pension contract or from a company pension or payments because of improper use.

You should also enter pensions from a supplementary pension (e.g. VBL) if the pension is a lifelong pension (e.g. a widow's pension).

The life annuity is taxable on the income share. Therefore, always enter the start of the annuity to determine the income share.

Enter the date of birth of the person to whose life the pension is linked.

If the pension depends on several persons and ends with the death of the person who dies first, please state the date of birth of the older person.

If the pension depends on more than one person and ends with the death of the last dying person, please state the date of birth of the younger person.

Enter here the income stated by your provider in accordance with no. 6 or no. 9b of the benefits statement.

Enter here the income stated by your provider in accordance with no. 9c and 9d of the benefits statement.

Note: Benefits received from life insurance policies (9c) and pension policies (9d) are subject to full taxation.

Enter here the income stated by your provider in accordance with тo. 7, 8 and 10 of the benefits statement.

Payments from life insurance policies (6), from pension plans (7) and because of improper use (9) are fully taxable.

Here you can also enter the release amount if you cease using your own assets or intend to reinvest before the start of the disbursement phase according to the decision of the "Central Allowance Office for Retirement Assets" ("Zentrales Zulagenstelle für Altersvermögen").

Indicate the dissolution amount when choosing the one-time taxationaccording to the notice of the "Central Allowance Office for Retirement Assets".

Note: Benefits due to harmful use are taxable at 70%.

Specify the release amount in case of ceasing the self-use or reinvestment intention after the start of the payout phase according to the notice of the "Central Allowance Office for Retirement Assets" (Zentralen Zulagenstelle für Altersvermögen).

Note: Benefits are taxable at 1.5 times their value in the first 10 years after the start of the payout phase. In the case of ceasing the self-use from the 10th year onwards, the benefits are 100% taxable.

Enter the beginning of the payment period.

Indicate here the date on which the owner-occupied use was discontinued. The date must be in the assessment year 2018.

Please enter the start of the pension payment.

Please enter the end of the pension payment.

Enter here the amount of income-related expenses you incurred in connection with the pension income.

These include:

• Consulting fees
• Attorney's fees
• Social court costs

If you have previously received payments from a company pension plan, select "Yes".

This may result in more favourable taxation of your pension.

If you have previously received payments from an occupational pension fund, specify the beginning of the payments from this previous pension.

This may result in more favourable taxation of your pension.

If you have previously received payments from an occupational pension fund, specify the end of the payments from this previous pension.

This may result in more favourable taxation of your pension.

Enter here the benefits for the severance payment of a negligible value pension according to no. 3 of the benefits statement.

With some pension contracts (Riester contracts), the monthly pension entitlement is very low. In such cases, the provider has the right to settle the pension claim with a one-time payment at the beginning of the payout phase.

Enter here the pension adjustment amount that is included in the benefits from a company pension plan according to no. 4 of the benefits statement.

The tax-free portion of the pension is generally determined in the year that follows the year in which the pension begins. For example, if the pension commenced on May 1, 2010, the tax-free portion of the pension for 2011 is decisive.

As the pension adjustment amount, you should enter the difference between the annual pension in the determination year and the current annual pension for 2018. The pension adjustment amount is also shown by your pension provider in the annual tax statement.