Up to and including the 2019 assessment period, income from pensions and benefits from pension provision contracts must be declared exclusively on Annex R. Each spouse/partner must provide their details in a separate Annex R.
From the 2020 tax year, only pensions and other benefits from Germany must be declared on Annex R. Pensions and other benefits from foreign insurance policies, foreign pension contracts and foreign occupational pension schemes must be declared on Annex R-AUS. Benefits from domestic pension contracts and from domestic occupational pension schemes must be declared on Annex R-AV/bAV.