What is a capital gain pension?

A capital gain annuity occurs when, instead of receiving a one-off payment from the buyer for the transfer of your assets (e.g. business, property, land), you receive an annuity.

There are special considerations for capital gain annuities from the sale of a business, agricultural enterprise, or professional practice. We recommend consulting a tax advisor in this case.

Capital gain annuities should be distinguished from pension annuities or recurring burdens and pure maintenance payments.