Field help:
Enter "Yes" here if you want to provide information on the opening clause.
If you have paid contributions above the amount of the maximum contribution to the statutory pension insurance for at least ten years up to 31.12.2004, parts of the life annuities or other benefits will only be taxed with the share of income upon application (so-called opening clause).
The opening clause is only applicable if you can prove that the conditions are met. The pension fund will issue a statement to this effect upon request. Enter the certified percentage in the line below.
