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ARTICLE · 28 NOVEMBER 1995

034. Property Transfers for Recurring Payments

KPMG Germany
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The German income tax law is complicated with respect to transfers of property by individuals in return for recurring payments. Such transfers are in particular common within families seeking to redistribute their property among family members for income and, above all, estate planning reasons. Important in this connection are distinctions of the following sorts:

-- Type of recurring payments
Life annuity
Term annuity / instalments
Long-term burden (dauernde Last, a term of art designating adjustable recurring payments)

-- Type of property transferred

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