(2022)
What is a capital gain pension?
A capital sum in the form of a pension is received when, instead of a one-off payment from the buyer, you receive a pension for the transfer of your assets (e.g. business, property, land).
Special conditions apply to capital sums in the form of a pension from the sale of a business, agricultural enterprise or professional practice. We recommend consulting a tax advisor in this case.
Capital sums in the form of a pension must be distinguished from pension payments or maintenance payments.