The entire world of tax knowledge

SteuerGo FAQs

 


(2023) When does a joint property agreement apply?

Dieser Text bezieht sich auf die Steuererklärung 2023. Die aktuelle Version für die Steuererklärung 2024 finden Sie unter:
(2024): Wann gilt eine Gütergemeinschaft?

In joint property, there are different types of assets: the joint property of both partners, as well as the separate property and reserved property of each individual partner. This particular regulation of the marital property regime is complex and rarely agreed upon.

Without a marriage contract, joint property applies. Without a marriage contract or other agreements, the legal regulations automatically apply. This includes the legal property regime of a marriage - joint property. This means: What each individual brought into the marriage remains theirs; the principle of separate property applies. This also means that one partner does not have to pay for the other's debts. What is added to the original assets of each spouse during the marriage is the accrued gain. Since this can be different for each partner, it is divided in the divorce proceedings, which is the so-called equalisation of accrued gains.

If you want to agree on a different property regime than joint property, such as joint property or separation of property, you must regulate this in a marriage contract. You can also exclude certain parts of the assets from the accrued gain, e.g. a self-employed person's business, so that they do not have to endanger their company through the equalisation of accrued gains in the event of a divorce.

Bewertungen des Textes: Wann gilt eine Gütergemeinschaft?

         

5.00 von 5
Anzahl an Bewertungen: 4