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Unterhaltsrechtliche Bewertung der Firmenwagennutzung nach der Ein-Prozent-Regel

Unterhaltsrechtlich wird der Vorteil der privaten Nutzung des Firmenwagens nach der steuerrechtlichen Ein-Prozent-Regel bestimmt; das heißt der Nutzungsvorteil wird monatlich mit einem Prozent des Bruttolistenpreises zum Zeitpunkt der Erstzulassung zuzüglich …

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Ausgleich von privaten Versorgungsanrechten, die aus vorehelichem Vermögen gebildet worden sind

Der Bundesgerichtshof hat in zwei nahezu identischen Fällen mit Beschlüssen vom 30. März 2011 (XII ZB54/09) und 18. Januar 2012 (XII ZB 213/11) entschieden, dass im Versorgungsausgleich auch solche Anwartschaften …

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Splittingvorteil und Unterhalt

Hat der unterhaltsverpflichtete Ehegatte neu geheiratet, stellt sich die Frage ob der steuerliche Splittingvorteil aus der neuen Ehe, der sich beim Pflichtigen einkommenserhöhend auswirkt, unterhaltsrechtlich zu berücksichtigen ist. Zum Geschiedenenunterhalt …

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Matrimonial Property Rights

Spouses to whom German matrimonial property rights apply and who have not reached a legally effective alternative agreement live in the statutory matrimonial property regime of the community of surplus. In the context of the divorce, at the request of one of the spouses, the family court will carry out an equalization of the accrued gains in which the (positive) changes to the assets owned by both spouses during the marriage are compared, and the one whose assets increase the least will receive a settlement which totals half.

The result of an equalization of the accrued gains procedure can vary strongly depending on the assets which are to be considered and their value.

If evidence of the movement of assets is present during the separation phase, then a spouse is able to request the equalization of accrued gains or the securing of the claim to compensation prior to the divorce in the form of preliminary legal protection.

If both spouses were in paid employment and were in ownership of shared assets, e.g. buying a house together, or if one spouse developed a business or a profession with the cooperation of the other, then the equalization of the accrued gains is frequently unsuitable for the reconciliation of their shared assets. The apportionment of the assets then takes place separately from the divorce proceedings in the family court, occurring in a special claim action in a civil court. In the event of an unsuccessful claim, however, the legal costs of the opposing party must also be paid, which depend on the value in dispute and can be very high. For this reason, it is absolutely necessary for the prospects of success to be carefully examined.

It is frequently the case that the spouse who is entitled to compensation has liquidity problems prior to the equalization of the accrued gains / the apportionment of the assets. For this reason, I am able to check for you in advance as to whether you are entitled to counselling services for the provision of legal advice or legal aid for the legal assertion of your claim to compensation.


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