So check who is committed forever: However, you can also get out of the community of gains and switch to the separation of property.
Image: Reuters
If one spouse transfers large assets to the other, gift tax often applies. This can be avoided – with the matrimonial property swing. A tax advisor gives tips.
Ldear readers,
The vast majority of married couples among you live in the so-called statutory property regime, namely the community of gains pursuant to Section 1363 of the Civil Code (BGB), due to the lack of a marriage contract.
What is characteristic of the accrued community is that there are basically no joint assets between the spouses. Instead, each spouse remains the sole owner of the items that they brought into the marriage or acquired during the marriage.
After many years of marriage, there is often a desire to transfer larger assets to spouses. The motives and goals here can be diverse. In practice, these often include gift and inheritance tax optimization, reducing possible compulsory portion claims and protecting assets from access by creditors.
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