search query: @indexterm INHERITANCE TAX / total: 12
reference: 5 / 12
| Author: | Lehmann, M. |
| Title: | Das Ende der ehelichen Zugewinngemeinschaft aus oekonomischer Sicht: Erfolgsermittlung und Wahlenscheidungen = The end of matrimonial property regime of the community of surplus: result inquiries and choice-decisions |
| Journal: | Schmalenbachs Zeitschrift für Betriebswirtschaftliche Forschung
1989 : DEC, VOL. 41:12, p.991-1012 |
| Index terms: | HOUSEHOLD ECONOMICS INHERITANCE TAX LAW |
| Language: | ger |
| Abstract: | In 1958 the legislator established the statutory matrimonial property regime of the community of surplus. This community of surplus gets legal importance only at the termination of the marriage as a result of divorce or death. Every spouse determines his or her surplus by the difference between his or her terminal and initial assets. Half of the difference between the two surpluses has to be compensated by payment from one spouse to the other. The essay shows the problems of this legal regulation from the viewpoint of the economic community during the marriage. In case of ending by death the legislator has consolidated the compensation in a lump sum payment by doubling the legal share of the surviving spouse's inheritance up to half of the total inheritance. |
SCIMA