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(2025) What is a pension benefit?

Dieser Text bezieht sich auf die Steuererklärung 2025. Die aktuelle Version für die Steuererklärung 2024 finden Sie unter:
(2024): What is a pension benefit?

A pension payment is made when a pension is paid to you by a legally entitled heir (e.g. spouse, children, parents).

In return, the pension recipient transfers certain assets to the pension payer.

Capital gains pensions must be distinguished from pension payments or long-term financial obligations and pure maintenance payments.