Field help:
There is a joint property (marriage contract!).
Was a joint property agreed upon by a marriage contract?
According to the German Civil Code (BGB), the statutory matrimonial property regime of community of accrued gains applies. Alternatively, separation of property (§ 1414 BGB) or community of property (§ 1415 BGB) can be chosen in a notarised marriage contract.
Only if you have agreed upon the matrimonial property regime of community of property in a notarised marriage contract, select "yes" here. In the case of community of accrued gains or separation of property, select "no".
Background: The choice of matrimonial property regime mainly affects the division of assets and in most cases has no direct impact on the tax return. As a rule, the income of each spouse is considered separately, unless both partners file a joint tax return, as is the case with joint taxation. However, there is one exception, and this only applies to the community of property regime: Only in this case partners who have joint assets can earn income that applies to both of them.
The joint property regime is the standard property regime. Assets acquired before the marriage remain separate. Gains made during the marriage are equalized at the end of the marriage, unless otherwise agreed.
The community of property is a contractually agreed matrimonial property regime in which the assets of both spouses are joint, unless otherwise stipulated in the contract. For example, a jointly owned business is considered a partnership between the spouses. This has an impact on the tax treatment, as the salary of the partner working in the business is regarded as income from a business.
The separation of property occurs if the spouses agree this in a marriage contract or if another matrimonial property regime is revoked. Assets acquired both before and during the marriage remain separate. It is similar to community of accrued gains, but without equalisation of accrued gains after the marriage.
Registered partners can also regulate the matrimonial property regime by means of a contract (sections 6, 7 of the Registered Partnership Act (LPartG)).
