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(2022) What is a capital gain pension?

Dieser Text bezieht sich auf die Steuererklärung 2022. Die aktuelle Version für die Steuererklärung 2024 finden Sie unter:
(2024): Was ist eine Veräußerungsrente?

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.