Guylaine Le GuenDie Absicherung des überlebenden Ehegatten in Deutschland und Frankreich

Rezension

[...] Höchst erfreulich geht sie auf erbrechtliche und familienrechtliche Gestaltungsmöglichkeiten unter Ehegatten ein. Im letzten Kapitel werden als weitere Gestaltungsmöglichkeiten die vorweggenommene Erbfolge, die Errichtung einer Immobiliengesellschaft und der Abschluss einer Lebensversicherung dargestellt. Am Ende bemerkt die Autorin, dass der französische Gesetzgeber zugunsten des längerlebenden Ehegatten „die Logik der Liebe emotional der Verwandtschaft vorgezogen“ habe. Solche Dissertationen mit besonderem Praxisbezug sind sehr zu begrüßen!

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The protection of the surviving spouse is legally different in Germany compared with France. Upon the death of one other spouse, the surviving spouse may be granted certain rights through the marital property regime and the inheritance law. The rights of the surviving spouse have been greatly improved in France through two reforms in 2001 and 2006. The testator may use certain design instruments (e.g. testament), but these are limited by law to a compulsory portion (Pflichtteil) in Germany and by distress inheritance to a share (réserve) in France, in favour of close relatives. Beyond to the right to a share of inheritance, the law in both countries also specifies other statutory rights to the marital home and maintenance expenses in a variety of forms. In France, the survival spouse’s claim can be altered to changing needs by converting, for example, the right of residence into a lump sum or pension. However the testator may partially withdraw the legal rights of the surviving spouse or make arrangements in favour of the said-spouse. The testator’s design options, for example, include the disposition of property upon death in various forms (e.g. Berlin Testament in Germany or institution contractuelle in France) covering different solutions (appointment of an heir, bequests, share of inheritance, lifehold, provisional succession and reversionary inheritance). The selection of the marital property regime has an impact on claims for dissolution of marriage through the death of the testator. In France, spouses traditionally have the option to grant legal marital property benefits (avantages matrimoniaux) through the marriage contract, which is now also possible in Germany under the German-French marital regime (Wahl-Zugewinngemeinschaft, 2013). In both countries, further design options such as an anticipated succession, a real estate company (French SCI, German BGB-society) or life insurance may also play a role, in particular with regard to the mandatory rights of the descendants or parents, as well as tax issues.

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