Community of accrued gains (Zugewinngemeinschaft)

Under German law, there is generally no spousal community property unless the spouses agree to such an arrangement in a contractual agreement. However, the surviving spouse will receive one half of the surplus of the other spouse when marriage ends because one spouse dies (community of accrued gains, "Zugewinngemeinschaft"). As the surviving spouse has a right to the accrued gains and his claim is not subject to German inheritance tax. In case of intestacy, the accrued gains are generally equalized by adding another quarter to the intestate share of the surviving spouse. A calculator is available here:


http://www.lawyerdb.de/Accrued_Gains.aspx


Glossary

Please select a letter in the character list and then select the desired expression in the left column.