(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.