Where is my life partner
1. Term: Partnership for life between two people of the same sex (life partner) according to the law on registered civil partnerships of February 16, 2001 (Federal Law Gazette I 266) with later amendment. (Life Partnership Act - LPartG). The establishment, legal effect and termination of a civil partnership are regulated there
2. Legal consequences: The legislature has modeled them on those of matrimonial property law.
The most important consequences are:
(1) The civil partners can choose a civil partnership name.
(2) They are mutually obliged to provide adequate maintenance and are entitled to legal succession.
(3) They can manage their mutual financial circumstances through a community of gains (formerly Compensation community) or by means of a civil partnership contract (regulation of property relationships by means of a written record at a notary).
(4) After the civil partnership is terminated, the civil partners owe post-partnership maintenance and pension compensation.
1. principle: The civil partnerships were originally not treated as equivalent to marriage for tax purposes. With the judgment of the Federal Constitutional Court of 7 May 2013, 2 BvR 909/06, 2 BvR 1981/06, 2 BvR 288/07 in BVerfGE 133 p. 377, BFH / NV 2013 p. 1374 or NJW 2013 p. 2257, the Federal Constitutional Court (BVerfG) decided that the unequal treatment of married couples of different sexes and partners within the meaning of the Civil Partnership Act (LPartG) constitutes unequal treatment and violates Article 3, Paragraph 1 of the Basic Law. The court obliged the legislature to remedy the constitutional violation immediately, retrospectively from the date of the introduction of the institute of civil partnership on August 1, 2001. The decision has the force of law in accordance with Section 31 (2) sentence 2 BVerfGG.
2. Income Tax Act: Section 2 (8) of the EStG was introduced in the EStG. According to this, the provisions of the Income Tax Act for spouses also apply to civil partnerships. As a result of the ruling, retroactive corrections by the persons concerned and their income tax notices from the 2001 assessment period were even considered.
3. Inheritance tax: Starting with the law on the reform of inheritance tax and valuation law (Inheritance Tax Reform Act - ErbStRG) of December 24, 2008 (Federal Law Gazette I 2008, p. 3018), the regulations on the equal treatment of acquisitions under inheritance and gift taxation among registered partners have been adapted. Today, life partners fall under tax class I for inheritance tax and receive an exemption of 500,000 euros just like spouses, can also inherit household effects and other movable assets tax-free from the partner within the legal limits of § 13 ErbStG (§ 13 No. 1, No. 4a ErbStG, etc. .), and in the event of death, surviving life partners as well as surviving spouses receive an additional pension allowance of up to 256,000 euros (Section 17 ErbStG).
4. Real estate transfer tax: Life partnerships were also included in the Land Transfer Tax Act.
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