Field help:
There is a joint property (marriage contract!).
Select "yes" only if you have expressly agreed a joint property through a notarial agreement.
For:
- the statutory joint property with separate property or
- an agreed separation of property
select "No".
Without a marriage contract, the statutory property regime of joint property with separate property applies (standard case).
Through a notarial marriage contract, spouses can instead agree on:
- separation of property (§ 1414 BGB) or
- joint property (§ 1415 BGB).
Important: A joint tax return or joint accounts do not mean joint property.
Brief explanation:
- Joint property with separate property: Standard case without a marriage contract. Each spouse retains their own assets. Any gain acquired during the marriage is only balanced at the end of the marriage.
- Joint property: The assets of the spouses become wholly or partially joint assets. This means that income can be attributed to both spouses for tax purposes, e.g. in the case of a joint business.
- Separation of property: The assets of both spouses remain completely separate. There is no gain adjustment.
The choice of property regime usually has no direct impact on the tax return.
Registered civil partners can also regulate their property regime by contract (§§ 6, 7 LPartG).
