Constant load

Permanent burdens are recurring expenses that are not uniform in terms of number and value, which an obligated party has to pay to another for a longer period in cash or in kind due to a legal obligation.

In contrast to a pension , the permanent burden lacks the characteristic of uniformity. In the case of maintenance contracts, the uniformity does not apply if the parties have referred to Section 323 ZPO in such a way that an amendment should not be excluded. In plain language, this means that in the case of a permanent load, the capacity of the obligated party generally allows an adjustment of the owed service, unless this is expressly excluded by contract.

If a permanent load is granted in return for a transfer of business, the transferee can, under certain conditions, accept the permanent load as a special issue in accordance with Deduct Section 10 (1) No. 1 a EStG (up to and including 2014). From 2015 (deduction in accordance with Section 10 (1a) EStG) the term will no longer be used in the context of special expenses.