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divorce

A shared life seems to be coming to an end. The divorce is pending.

Table of Contents

We wish that you and your partner manage to part with dignity.

It was still very early in the morning when he left the hut to watch the sunrise on top of the mountain. There was no one else out and about, so he had the world to himself. In any case, that is his perspective, but it is limited because he cannot see beyond the mountain.

Someone also set off there, much earlier. The two paths are not the same. What neither hiker can imagine is that they will meet on the ridge above. Suddenly, completely surprising. Rubbing your eyes in amazement that there really and truly is a person who shares the same ideals and with whom you would like to continue your journey in life.

And so they go, enjoying each other, discussing, arguing, making up on the long journey together. One person stands in one place, looks down into the valley and looks forward to the inn down there. A good meal, wine, later a warm bed - they really deserve that. It's completely clear to him that his companion is just as excited about it. But he looks over to the peak ahead. “We've made it so far and are doing so well together that we're not going to go downhill now. We can still get to the summit over there together.”

It soon becomes clear to both of them that neither will be able to convince the other. While one has to climb the next peak and probably the one after that because that is his path, the other will descend into the valley on the path determined for him and continue his journey there. And they say goodbye: "I'll save a seat for you downstairs in case you change your mind." "No, let it be; it was nice to meet you. Now go your way without me, just as I have to go my way without you. What I could give you, I did with joy. I will cherish what you have given me.”

We want you to say goodbye to each other in the same way even if you get divorced. They were never ONE, but always TWO. It is your two life paths that met years ago. Each of you has made it this far without the other. Despite all their similarities, their different biographies have not stopped developing independently, even if they sometimes run in parallel. Nothing falls apart when you honor what the other person was able to give you.

So that you can be free for a new beginning, write a letter to your partner.
Maybe like this:

I take and keep what you gave me.
I thank you for it and hold it in honor.

And you can take what I gave you.
I was happy to do it.

What went wrong between us
I take my part as a responsibility
and I let you take responsibility for your part.

As the father / mother of our children, I appreciate and respect you,
and I want, as far as it's up to me, to continue with you
work together for their good.

As a partner, I say goodbye to you
And wish you all the best.
Farewell, go your way now without me
as I will now go my way without you!

We, the artax advisory team, cannot relieve you of the human worries and problems in this context. However, our aim is to support you on this difficult journey with the full range of our professional skills. As far as we can, we want to help you separate from your spouse in such a way that you both do not have to suffer from the consequences of unregulated relationships for years after the divorce.

As hard as it may be, maintain size and part with grace, you owe it to yourself. You can do a lot for your own future by trying very early on, perhaps together with your current spouse, to clarify as many questions as possible that will arise for both of you. To help you with this, we have put together the attached catalog of topics. Please go through the individual positions carefully and regulate, alone or together, everything that you can already manage today.

Please tick the topics on which you would like our advice. Please return the catalog with the topics you ticked off to us within the next two weeks so that we can prepare appropriately for the next consultation. If your spouse also needs a copy of the topic catalog, please call us.

You and your spouse can save a lot of money if you secure all the tax benefits to which you are entitled during the separation phase and after the divorce. We would also be happy to advise you on this topic. Unfortunately, tax law is so complicated, especially in an international context, that a layperson can hardly understand it. We have expertise on the subject of taxes in the event of separation and divorce, including cross-border matters.

In the end, what we can offer them is an empty white room. One in which the material problems have been resolved and all economic and legal questions have been clarified. And in which it's just the two of them. So that you can say goodbye to each other emotionally and only then are you truly free to start anew.

Divorce: This is where the clean-up work begins, with which we would be happy to help you:

I. Separation period until divorce

  • Allocation of the apartment or division
  • Usage fee
  • Account powers of attorney
  • Separation maintenance
  • Child custody
  • Visiting and access rights
  • Household items
  • Cars
  • loans
  • Insurance
  • SF discount
  • Health insurance
  • Statutory or privately insured
  • Family insurance may only be limited
  • Other insurance
  • Whose contents remain insured
  • Joint assessment for income tax
  • Division of the tax liability even in the case of joint assessment
  • Marital property regime
  • Who owns what (obligation to provide information deadline)
  • Calculation of the gain compensation claim
  • Valuation of companies
  • Valuation of real estate
  • Other assets
  • Initial assets / final assets
  • Donations
  • Inheritances
  • Special Features
  • Disloyal reductions in wealth
  • Liability for liabilities
  • rental contract
  • Guarantees
  • Ev. Invalidity in the event of a lack of performance
  • The guarantor's own interest in the secured loan
  • Life insurance to secure loans
  • Beneficiary of life insurance
  • Child protection and hardship clause
  • Prevention of divorce

Divorce with real estate in addition:

  • Home ownership allowances, Section 10e EStG
  • Co-ownership community or, better yet, real estate company
  • who serviced the loan
  • Credit for maintenance and additional income
  • Negotiation with banks about suspension of repayments
  • If there is a sale, prepayment penalty
  • Powers of sale
  • Burden bans
  • release from liability
  • Compensation for use / housing benefits
  • Marriage settlement
  • Prefer compensation for gains
  • At least partial contract for entrepreneurs
  • Household goods division
  • Arrange real splitting
  • Transfer of child allowances
  • Transfer of other allowances
  • Right to choose child allowances / child benefit
  • In the case of church tax/Soli surcharge, the effect is immediate
  • Last will
  • Current status
  • After divorce, old wills may no longer be valid
  • Legal succession
  • New life partners, children
  • Before and after inheritance
  • Compulsory portion
  • Legacies
  • Housing rights etc.
  • executor
  • Supplementary carer
  • Advice on inheritance / gift tax
  • Advantageous designs
  • Costs
  • Initial Consultation
  • Advance on legal costs
  • legal aid

II. Preparing for divorce

  • Separation period (separation within the marital home is also possible; in exceptional cases, divorce is also possible during the year of separation)
  • Different in divorce law than in tax law
  • Documents
  • Studbook
  • Initial assets
  • Final assets (as of date!)
  • Contracts
  • Marriage settlement
  • Last will
  • rental contract
  • Real estate
  • Land register extract
  • loan
  • Spousal employment relationships
  • Social contracts
  • Power supply
  • Separation maintenance
  • capacity
  • What is "income"
  • Profit determination type
  • The influence of tax options
  • Future income
  • business planning calculation
  • Additional earnings, credit
  • Obligation to continue or take up work
  • New life partners, living allowance
  • Pension allowance if the new life partner is able to pay
  • child support
  • Duration
  • Height
  • Health insurance
  • End of family insurance once the judgment becomes final
  • This means possible loss of any KV and unlimited cost risk
  • Children continue to have the right to vote
  • Additional provision Switzerland (Provision equalization under the law of obligations and possibly type of severance payment § 1587 ff BGB; after the divorce, a review order from the FamG is possible)
  • pension Insurance
  • Supply equalization
  • duty to cooperate
  • If you separate shortly before entering retirement: possibly delay the divorce due to the transfer of pension entitlements ('pensioner's privilege').
  • Life Insurance
  • Policyholder = premium debtor
  • The insured person can be someone else
  • The beneficiary receives the insurance benefit upon death
  • Insurance benefits are not part of the inheritance, legal consequences
  • Still inheritance tax
  • Be careful with assignment as security for loans, tax trap
  • Accident insurance
  • Insured person = debtor of contributions
  • Tax consequences
  • Change in tax class
  • Shares in business assets
  • Discovery and taxation of hidden reserves
  • End of joint assessment
  • Limited real splitting
  • Child allowances
  • Other allowances
  • Home ownership allowances, Section 10e EStG
  • Real estate transfer tax on transfers
  • Inheritance / gift tax
  • Advantageous designs
  • Calculation of the gain compensation claim
  • Valuation of companies
  • Valuation of real estate
  • Other assets
  • Initial assets / final assets
  • Donations
  • Inheritances
  • Facilities
  • liabilities
  • Disloyal reductions in wealth
  • Financing of the compensation claim
  • Development of financing models
  • Preparation of the bank interview
  • Planning calculation to prove performance
  • collateral
  • No deduction of interest But: 3 ‑ account model
  • Limitation period 3 years
  • Undivided communities
  • Real estate company instead of ME shares
  • Review of partnership agreements
  • Coordination of corporate law and private regulations, e.g. qualified succession clauses
  • Children
  • Principle and exceptions to custody
  • Concrete regulations
  • Rights of the child
  • mental aspects
  • Accompanying the child
  • Procedural lawyer, “child’s advocate”

III. After the divorce

  • Fiduciary settlement of the division of assets
  • Execution of the will
  • Asset management
  • Regular monitoring of maintenance claims
  • post-marital maintenance (after coming of age there are maintenance claims against both parents)
  • Children get older
  • Reasonable employment
  • New life partners
  • Changes in income
  • Right to information
  • Tax declaration
  • Change in tax class (if not already changed during the separation period)
  • Power of attorney to receive tax assessments
  • Binding effect for the former spouse
  • Distribution of tax liability for old years
  • Time limits for redress
  • Divorce costs as an extraordinary burden
  • New net calculation
  • Entry of allowances on the income tax card
  • Adjustment of advance payments
  • Maintenance through limited real splitting
  • Right to consent to real splitting
  • Application requirement
  • Child allowances
  • Training allowances
  • Allowances due to physical disabilities of children
  • Household allowance
  • Domestic employment relationships
  • Transfer of use of the apartment to the divorced spouse
  • Speculation taxation
  • Withdrawals from business assets to compensate for the gain
Jürgen Bächle
Jurgen Bachle

has been working as an independent tax consultant and expert in international tax law since 1989 and has been a member of the board of the German Association of Tax Consultants Baden-Württemberg, DSTVBW, for over 20 years.

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