17. Januar 2019

Wie wirkt sich eine Erbschaft in der Ehe beim Zugewinnausgleich aus? Wird Erbschaft bei Scheidung berücksichtigt?

Wie wirkt sich eine Erbschaft in der Ehe beim Zugewinnausgleich aus?

Im Laufe einer Ehe können sich Vermögenswerte ansammeln, wie etwa Kapitallebensversicherungen, Bankguthaben, Kraftfahrzeuge, das Unternehmen oder die Praxis eines Ehepartners, Immobilien, etc. Die Vermögenswerte können gemeinschaftlich erworben werden, z.B. durch den Erwerb gemeinsamen Eigentums an einer Immobilie. Jeder Ehepartner kann jedoch auch ausschließlich im eigenen Namen Werte schaffen. Eine Erbschaft, die ein Ehegatte in der Ehe erhält, gehört diesem ebenso allein. Solange die Ehepartner verheiratet sind, besteht kein allgemeiner Anspruch auf gleichberechtigte Teilhabe am Vermögenserwerb des anderen Ehegatten. Dies folgt aus dem Güterstand der Zugewinngemeinschaft, der besagt, dass die Vermögensbereiche der Eheleute grundsätzlich getrennt bleiben. Die Zugewinngemeinschaft wird erst durch die Zustellung des Scheidungsantrags beendet. Im Rahmen des gesetzlichen Güterstandes der Zugewinngemeinschaft findet dann ein Ausgleich des ehelichen Vermögenszuwachses (Zugewinnausgleich) statt.

Als Zugewinn wird der Vermögenszuwachs zwischen dem Vermögen bei Eheschließung (Anfangsvermögen) und dem Vermögen bei Zustellung des Scheidungsantrags (Endvermögen) bezeichnet. In beiden Fällen wird unterschieden zwischen Aktiva und Passiva, d.h. auch Schulden werden in der Zugewinnbilanz berücksichtigt. Für jeden Ehegatten ist der in der Ehe erwirtschaftete Zugewinn gesondert zu ermitteln. Der Ehegatte, der während der Ehe mehr Vermögen erwirtschaftet hat als der andere, muss die Hälfte der Differenz an den anderen als Zugewinnausgleich bezahlen.

Die Erbschaft eines Ehegatten in der Ehe ist seinem Anfangsvermögen zuzurechnen. Sofern diese in derselben Höhe noch bei der Zustellung des Scheidungsantrags vorhanden ist, ist diese wertneutral und erhöht den Zugewinn nicht. In diesem Fall wirkt sich eine Erbschaft auf den Zugewinnausgleich nicht aus. Etwas anderes gilt jedoch, wenn die Erbschaft während der Ehe eine Wertsteigerung erfährt. Werterhöhungen sind nämlich auszugleichen. Wer zum Beispiel während der Ehe eine Immobilie erbt, die im Laufe der Ehe eine Wertsteigerung erfährt, so ist diese Wertsteigerung im Zugewinn zu berücksichtigen. Unerheblich ist, ob die Wertsteigerung infolge von steigenden Immobilienpreisen erfolgt oder durch Modernisierungsmaßnahmen. Der Wertzuwachs stellt in jedem Fall einen Zugewinn dar. Die Differenz des Zugewinns der Ehepartner muss dann im Rahmen des Zugewinnausgleichs hälftig geteilt werden.

Beispiel: Der Ehemann hatte kein Vermögen zu Beginn der Ehe, jedoch während der Ehe eine Erbschaft von € 20.000,00 gemacht. Sein Anfangsvermögen beträgt insofern € 20.000,00. Sein Endvermögen beträgt € 60.000,00. Damit hat er einen Zugewinn von € 40.000,00 erwirtschaftet. Die Ehefrau hat ebenso kein Vermögen in die Ehe eingebracht, jedoch eine Immobilie mit einem Wert von € 200.000,00 geerbt. Bei Zustellung des Scheidungsantrages hatte die Immobilie einen Wert von € 250.000,00, weiteres Vermögen hatte sie nicht. Ihr Zugewinn beträgt danach € 50.000,00.  Die Differenz zwischen dem Zugewinn der Ehepartner liegt bei € 10.000,00. Diesen Betrag muss die Ehefrau dem Ehemann hälftig ausgleichen, weil sie einen höheren Zugewinn als er in der Ehe erzielt hat.

Sofern man vermeiden will, dass Erbschaften in die Vermögensbilanz eingestellt werden, gibt es die Möglichkeit, einen sog. modifizierten Zugewinnausgleich zu vereinbaren. In diesem Fall bleiben die Erbschaften sowohl beim Anfangsvermögen als auch Endvermögen unberücksichtigt und spielen damit beim Zugewinnausgleich keine Rolle. Die Ehefrau hätte in diesem Fall € 20.000,00 vom Ehemann als Zugewinnausgleich erhalten.

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