Field help: (2018) Reason for the pension payment

State the reason why you have to pay this pension. Only enter pensions that you have to pay as a result of a pension obligation and are connected to long-term provision payments.

Pension payments in the form of a life annuity are regularly recurring payments which are linked to the life period of one or more persons. Unlike long-term financial burdens, life annuities always remain the same in their amount and cannot be changed at will.

Important: Pensions based on maintenance or sale payments are not deductible as special expenses.