Berlin Better safe than sorry. True to this motto, many people decide before the wedding what should happen in the event of a later divorce. The focus is almost always on the division of assets or a possible severance payment.

If the marriage fails, such an agreement often prevents additional arguments about finances. Depending on the type of regulations and their implementation, however, the tax office may also be interested in what growth one of the former partners has posted on their account. That means: A possible tax liability is in the room.

In a recent case, the Federal Fiscal Court had to decide whether gift tax should be paid on the settlement paid in the event of a divorce. The couple had agreed on the separation of property in a marriage contract before their marriage.