The universal marriage community
It is a regime that has the merit of simplicity.The authors of the
Civil Code did not require more than one article to regulate.
The principle
All property that spouses have the day of
marriage, they may subsequently acquire or obtain through inheritance, gift or bequest form one common mass.
Correspondingly, all debts are paid by the community, whatever their nature or origin.
Each spouse has the same powers as if he was married under the
legal community (first case).
Exceptions
Some property declared by section 1404 of the Civil Code "own nature" are excluded from the community unless otherwise specified. This is, as we have seen (first case), actions for compensation for damage physical or moral and also "claims and pensions and more generally transferred (from) all property that has a personal and (of) all the entitlements attached to the person" 'If the community is truly universal Should be waived in the marriage contract, the provisions of Article 1404 of the Civil Code, as permitted under Article 1526,
In addition, property bequeathed or donated to one of the spouses under the condition that they be excluded from the community to remain husband legatee or donee.In such cases, the will of the deceased outweighs the matrimonial agreements.
The clause award
The assets and liabilities are normally shared equally between both spouses.But it may be agreed in the marriage contract that the survivor will be awarded all of the common property dependent only pay debts.Such an agreement is not considered a gift, unless the deceased leaves children from a previous marriage.
Interesting result in tax: the survivor is not subject to estate duty.This largely explains the interest in this scheme and the clause of the award by the husband of a certain age without children.
Parents (remote, in this case) predeceased spouse can not claim on its contributions, provided that the right of recovery under Article 1525, the 2nd paragraph of the Civil Code was rejected in the marriage contract, what is possible (reserve from the exceptions mentioned above), even if there are children of the marriage.
Limited application
Such a scheme could only be advised recklessly.The young husband did not appeal, except in three departments of the Rhine and Moselle for historical reasons.
We must see that the law reserving any children of the marriage are sacrificed for the benefit of the surviving spouse likely to have under bad influences, all of the common heritage.
On the other hand if this is not the case, the tax burden that will weigh on children to the death of the second spouse will be increased because they benefit only once for the reduction of CHF 300,000 and slices lower scale.
However, it is common for spouses who have no children are present in the twilight of their lives by changing the matrimonial regime.
Note that the assignment clause may be incorporated in favor of a single husband, wife, for example, or the surviving whatsoever.An interesting way when one spouse has children from a previous marriage.
For
- Plan the simplest.Symmetry between community life and interests.
- For the surviving spouse can only dispose of all goods and tax advantages.
- Often recommended for the elderly who have no children.
Against
- Rights of Children reserving marriage sacrificed if the surviving spouse has the goods.
- Tax expense increased to the death of the second spouse.
- Finality of the clause granting survivor benefits
