Field help: Have you paid a regular annuity to one or more persons?

Select Yes if you pay a third party a regular monthly pension due to a contractual obligation, which constitutes a pension benefit for the recipient.

Pension benefits resulting from asset transfers as part of anticipated inheritance can be considered as special expenses if they are related to the transfer of

• a partnership share,
• a business or part of a business, or
• at least 50% of a limited company share, if the transferor was employed as a managing director and the transferee takes over this role after the transfer.