{"id":1065,"date":"2024-01-24T11:32:43","date_gmt":"2024-01-24T10:32:43","guid":{"rendered":"https:\/\/notar-claas-oehler.de\/legal_areas\/property-transfers-in-marriage\/"},"modified":"2024-03-14T15:30:37","modified_gmt":"2024-03-14T14:30:37","slug":"property-transfers-in-marriage","status":"publish","type":"legal_areas","link":"https:\/\/notar-claas-oehler.de\/en\/legal_areas\/marriage-family\/property-transfers-in-marriage\/","title":{"rendered":"Property transfers in marriage"},"content":{"rendered":"\n            <div class=\"ldx-downloads \">\n                            <div class=\"ldx-downloads-item\" style=\"background-color: #b1c5a4; color: \">\n\n                    <div class=\"ldx-download-item-content\">\n                        <small>Formular<\/small>\n                        <h4 style=\"color: \">\n                            Marital allowance                        <\/h4>\n                        <div class=\"ldx-button-row\">\n                                                            <div class=\"wp-block-button-min\">\n                                    <a class=\"wp-block-button__link-min wp-element-button-min\" href=\"https:\/\/app.notara.de\/n\/dr-claas-oehler\/ehebedingte-zuwendung\" target=\"_blank\" rel=\"noopener noreferrer\">\n                                        <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" x=\"0px\" y=\"0px\" width=\"20\" height=\"20\" viewBox=\"0 0 50 50\">\n                                            <path d=\"M 33.40625 0 C 32.855469 0.0507813 32.449219 0.542969 32.5 1.09375 C 32.550781 1.644531 33.042969 2.050781 33.59375 2 L 46.5625 2 L 25.6875 22.90625 C 25.390625 23.148438 25.253906 23.535156 25.339844 23.910156 C 25.425781 24.28125 25.71875 24.574219 26.089844 24.660156 C 26.464844 24.746094 26.851563 24.609375 27.09375 24.3125 L 48 3.4375 L 48 16.40625 C 47.996094 16.765625 48.183594 17.101563 48.496094 17.285156 C 48.808594 17.464844 49.191406 17.464844 49.503906 17.285156 C 49.816406 17.101563 50.003906 16.765625 50 16.40625 L 50 0 L 33.59375 0 C 33.5625 0 33.53125 0 33.5 0 C 33.46875 0 33.4375 0 33.40625 0 Z M 2 10 C 1.476563 10 0.941406 10.183594 0.5625 10.5625 C 0.183594 10.941406 0 11.476563 0 12 L 0 48 C 0 48.523438 0.183594 49.058594 0.5625 49.4375 C 0.941406 49.816406 1.476563 50 2 50 L 38 50 C 38.523438 50 39.058594 49.816406 39.4375 49.4375 C 39.816406 49.058594 40 48.523438 40 48 L 40 18 C 40.003906 17.640625 39.816406 17.304688 39.503906 17.121094 C 39.191406 16.941406 38.808594 16.941406 38.496094 17.121094 C 38.183594 17.304688 37.996094 17.640625 38 18 L 38 48 L 2 48 L 2 12 L 32 12 C 32.359375 12.003906 32.695313 11.816406 32.878906 11.503906 C 33.058594 11.191406 33.058594 10.808594 32.878906 10.496094 C 32.695313 10.183594 32.359375 9.996094 32 10 Z\"><\/path>\n                                        <\/svg>\n                                        Online Formular                                    <\/a>\n                                <\/div>\n                                                                                <\/div>\n\n                    <\/div>\n                    <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" x=\"0px\" y=\"0px\" width=\"35\" height=\"35\" viewBox=\"0,0,256,256\" style=\"fill:#000000;\">\n                        <g fill=\"#101010\" fill-rule=\"nonzero\" stroke=\"none\" stroke-width=\"1\" stroke-linecap=\"butt\" stroke-linejoin=\"miter\" stroke-miterlimit=\"10\" stroke-dasharray=\"\" stroke-dashoffset=\"0\" font-family=\"none\" font-weight=\"none\" font-size=\"none\" text-anchor=\"none\" style=\"mix-blend-mode: normal\">\n                            <g transform=\"scale(5.12,5.12)\">\n                                <path d=\"M5,4c-0.55226,0.00006 -0.99994,0.44774 -1,1v40c0.00006,0.55226 0.44774,0.99994 1,1h40c0.55226,-0.00006 0.99994,-0.44774 1,-1v-40c-0.00006,-0.55226 -0.44774,-0.99994 -1,-1zM6,6h38v38h-38zM20,11v1v7h20v-8zM22,13h16v4h-16zM10,14v2h8v-2zM20,23v1v7h20v-8zM22,25h16v4h-16zM10,26v2h8v-2zM20,35v1v5h6v-6zM22,37h2v2h-2zM28,37v2h12v-2z\"><\/path>\n                            <\/g>\n                        <\/g>\n                    <\/svg>\n                <\/div>\n                    <\/div>\n    \n\n\n\n<p>Marriage-related benefits are financial or material transfers between spouses that are made without the immediate expectation of consideration and in reliance on the continued existence of the marriage. This form of gift differs from conventional gifts in that it reflects specific motivations arising within the marital relationship and has special legal features.<\/p>\n\n<p>There are many reasons for transferring assets within a marriage or family.<\/p>\n\n<p>Tax advantages: The transfer of assets can offer tax advantages in certain circumstances, both in terms of income tax and gift or inheritance tax. Well-known keywords are the so-called marital property swing or the real estate swing. It can also serve to prepare the further distribution of assets within the family. Such arrangements are often initiated by tax advisors.<\/p>\n\n<p>Another motive is to protect the family assets from potential creditors or in the event of insolvency. Marriage-related benefits also serve to secure important assets within the family and protect against claims to a compulsory portion.<\/p>\n\n<p>Securing a partner&#8217;s retirement provision or promoting the relationship as a community of destiny and economic community is also a motive.<\/p>\n\n<p>Typical examples are<\/p>\n\n<ul class=\"wp-block-list\">\n<li>  The construction or purchase of a shared home<\/li>\n\n\n\n<li>The transfer of co-ownership shares in real estate<\/li>\n\n\n\n<li>Investments in the family business managed by a partner<\/li>\n\n\n\n<li>Marital property swing<\/li>\n<\/ul>\n\n<p>Marriage-related benefits raise special legal issues, particularly in the event of divorce. The recovery of such benefits is complex without regulation and depends on the circumstances of the individual case. As a rule, reclaims on the grounds of frustration of contract or gross ingratitude are only possible under strict conditions.<\/p>\n\n<p>A marital property regime swing serves to avoid a gift: It usually takes place in two stages: (1) First, a change from the statutory matrimonial property regime to the separation of property regime takes place by means of a marriage contract, which results in an equalization of the accrued gains, which is also regulated. (2) In a second step, the spouses also switch back to the statutory matrimonial property regime by means of a marriage contract. This improves the statutory inheritance ratios compared to the separation of property. In addition, new gains may arise in the future that can be transferred tax-free. This model enables tax-optimized equalization if the assets are unevenly distributed between the spouses. This is because the statutory equalization of accrued gains is tax-free in accordance with <a href=\"https:\/\/www.gesetze-im-internet.de\/erbstg_1974\/__5.html\" target=\"_blank\" rel=\"noopener\">Section 5 (2)<\/a> ErbStG. Upon termination of the statutory matrimonial property regime (change to separation of property), such an equalization of gains arises in accordance with the law (Section 1378 (3) BGB).<\/p>\n\n<p>In many cases, the matrimonial property regime swing only serves to prepare further transfers so that the children&#8217;s tax allowances can be better utilized after each parent.<\/p>\n\n<p><\/p>\n","protected":false},"featured_media":834,"parent":1078,"menu_order":42,"template":"","class_list":["post-1065","legal_areas","type-legal_areas","status-publish","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/notar-claas-oehler.de\/en\/wp-json\/wp\/v2\/legal_area\/1065","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/notar-claas-oehler.de\/en\/wp-json\/wp\/v2\/legal_area"}],"about":[{"href":"https:\/\/notar-claas-oehler.de\/en\/wp-json\/wp\/v2\/types\/legal_areas"}],"up":[{"embeddable":true,"href":"https:\/\/notar-claas-oehler.de\/en\/wp-json\/wp\/v2\/legal_area\/1078"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/notar-claas-oehler.de\/en\/wp-json\/wp\/v2\/media\/834"}],"wp:attachment":[{"href":"https:\/\/notar-claas-oehler.de\/en\/wp-json\/wp\/v2\/media?parent=1065"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}