If you are married with community property, both parties may demand a part of this community up to a maximum limit of 50% of its value. You are therefore free to accept less than 50% of the value, but it is advisable to incorporate this fact into a consensual contract and to attach the written agreements to the divorce request. The fact that one of the spouses gets more than 50% may be recognised as a gift by the tax authority if there is no payment, this may result in an obligation to pay a tax on the gift. In addition to the mention of payment, recognition as a gift can be avoided, among other things by including in the consensual contract that the asset is handed over to a specific party for emotional and/or moral reasons. We advise that you provide a reason. It may be useful to ask the tax authorities or a tax professional about the possible tax implications of your agreement.

Moment of dissolvement

By an amendment of the Act dated 1stJanuary 2012, the community is no longer dissolved on the date of the registration of divorce, but at the moment the divorce petition is submitted. You will find this date later in the divorce judgement. The dissolution applies directly to you both, but does not apply to third parties until after registration of divorce (so after the judgement), or if the petition application is entered in the Matrimonial Property Registry.