Neue Möglichkeiten im Scheidungsfolgenrecht durch die Bedarfsabfindung

Up to now, compensation payments under a marriage contract in connection with an agreement on the separation of property have been subject to gift tax. In its ruling of 1.9.2021 (II R 40/19), the Federal Fiscal Court for the first time defined criteria for a tax-free marital agreement compensation payment. Hannah Roggermaier and Alexander Tegge provide an overview of the consequences of the ruling for consulting practice.