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Distribution of tax liability, liability for taxes:Married and registered partners have a common property regime in Germany and in most other countries.
The matrimonial property regime is based on the law of the state that applied to you during the initial period of the marriage. The property law therefore never changes, not even when you emigrate to another country or when you change your nationality. However, there is the possibility of choosing the law. This must generally be carried out in front of a notary.