{"id":2504,"date":"2024-02-02T11:00:12","date_gmt":"2024-02-02T10:00:12","guid":{"rendered":"https:\/\/qt-warken.indermache.de\/die-gueterstandsschaukel\/"},"modified":"2026-10-06T11:22:05","modified_gmt":"2026-10-06T09:22:05","slug":"a-balanca-do-regime-de-bens","status":"publish","type":"post","link":"https:\/\/www.heribert-warken.de\/pt\/a-balanca-do-regime-de-bens\/","title":{"rendered":"A balan\u00e7a do regime de bens"},"content":{"rendered":"<div  id=\"wirtschaftspruefung\"  class='flex_column av-k386t-806a3d0f0b477e82d7ba360ad014021a av_one_fifth  avia-builder-el-0  el_before_av_three_fifth  avia-builder-el-first  first flex_column_div  '     ><\/div>\n<div  class='flex_column av-g3u5h-597842cb47dd2039622b13c28f3e76df av_three_fifth  avia-builder-el-1  el_after_av_one_fifth  el_before_av_one_fifth  flex_column_div  '     ><style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-lldtyk35-e954df4e9d1d67ae3ce17af7a1128c88\">\n#top .av_textblock_section.av-lldtyk35-e954df4e9d1d67ae3ce17af7a1128c88 .avia_textblock{\nfont-size:30px;\ncolor:#a69f88;\n}\n<\/style>\n<section  class='av_textblock_section av-lldtyk35-e954df4e9d1d67ae3ce17af7a1128c88 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock av_inherit_color'  itemprop=\"text\" ><h4><strong>A balan\u00e7a do regime de bens<\/strong><\/h4>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-llduk87y-e95111932d1cba28cd091cd89949f03d '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p>O regime legal de bens conjugais da comunh\u00e3o de bens adquiridos como ferramenta de planejamento no \u00e2mbito do direito das doa\u00e7\u00f5es e sucess\u00f5es<\/p>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-95ri5h-174b6c84309223490e499ef56d321724\">\n#top .av_textblock_section.av-95ri5h-174b6c84309223490e499ef56d321724 .avia_textblock{\ncolor:#7c2529;\n}\n<\/style>\n<section  class='av_textblock_section av-95ri5h-174b6c84309223490e499ef56d321724 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock av_inherit_color'  itemprop=\"text\" ><p>por Dr. Heribert Warken<\/p>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-ag8od-03adcf9ad607a27c939211fec5736ca2\">\n#top .hr.hr-invisible.av-ag8od-03adcf9ad607a27c939211fec5736ca2{\nheight:20px;\n}\n<\/style>\n<div  class='hr av-ag8od-03adcf9ad607a27c939211fec5736ca2 hr-invisible  avia-builder-el-5  el_after_av_textblock  el_before_av_image '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-lldw1dd8-ee5abce001fdc50cb0e2c5b0ce624ed7\">\n.avia-image-container.av-lldw1dd8-ee5abce001fdc50cb0e2c5b0ce624ed7 img.avia_image{\nbox-shadow:none;\n}\n.avia-image-container.av-lldw1dd8-ee5abce001fdc50cb0e2c5b0ce624ed7 .av-image-caption-overlay-center{\ncolor:#ffffff;\n}\n<\/style>\n<div  class='avia-image-container av-lldw1dd8-ee5abce001fdc50cb0e2c5b0ce624ed7 av-styling- avia-align-center  avia-builder-el-6  el_after_av_hr  el_before_av_hr '   itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" ><div class=\"avia-image-container-inner\"><div class=\"avia-image-overlay-wrap\"><img decoding=\"async\" class='wp-image-2503 avia-img-lazy-loading-not-2503 avia_image ' src=\"https:\/\/www.heribert-warken.de\/wp-content\/uploads\/2024\/02\/Gueterstandschaukel.jpg\" alt='' title='Gu\u0308terstandschaukel'  height=\"650\" width=\"2000\"  itemprop=\"thumbnailUrl\" srcset=\"https:\/\/www.heribert-warken.de\/wp-content\/uploads\/2024\/02\/Gueterstandschaukel.jpg 2000w, https:\/\/www.heribert-warken.de\/wp-content\/uploads\/2024\/02\/Gueterstandschaukel-300x98.jpg 300w, https:\/\/www.heribert-warken.de\/wp-content\/uploads\/2024\/02\/Gueterstandschaukel-1030x335.jpg 1030w, https:\/\/www.heribert-warken.de\/wp-content\/uploads\/2024\/02\/Gueterstandschaukel-768x250.jpg 768w, https:\/\/www.heribert-warken.de\/wp-content\/uploads\/2024\/02\/Gueterstandschaukel-1536x499.jpg 1536w, https:\/\/www.heribert-warken.de\/wp-content\/uploads\/2024\/02\/Gueterstandschaukel-1500x488.jpg 1500w, https:\/\/www.heribert-warken.de\/wp-content\/uploads\/2024\/02\/Gueterstandschaukel-705x229.jpg 705w\" sizes=\"(max-width: 2000px) 100vw, 2000px\" \/><\/div><\/div><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-lldw7hmz-312d4c7f290efbe3908857b26f420e38\">\n#top .hr.hr-invisible.av-lldw7hmz-312d4c7f290efbe3908857b26f420e38{\nheight:50px;\n}\n<\/style>\n<div  class='hr av-lldw7hmz-312d4c7f290efbe3908857b26f420e38 hr-invisible  avia-builder-el-7  el_after_av_image  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<section  class='av_textblock_section av-lldtw95d-15979c96cdda5b038b85661321bacfc6 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p style=\"font-weight: 400;\">Se voc\u00ea pesquisar artigos online com o termo \u201cequaliza\u00e7\u00e3o dos ganhos acumulados\u201d, quase todos se referem ao campo do direito do div\u00f3rcio.<\/p>\n<p style=\"font-weight: 400;\">\n<p style=\"font-weight: 400;\">\u00c9 certamente verdade que, atualmente, quase a cada 2 ou 3 casamentos, um termina prematuramente e, com ele, o regime matrimonial legal de comunh\u00e3o de ganhos, que \u00e9 frequentemente acordado.<\/p>\n<p style=\"font-weight: 400;\">\n<p style=\"font-weight: 400;\">Por outro lado, por\u00e9m, tamb\u00e9m \u00e9 verdade que a outra parcela dos casamentos d\u00e1 certo e as fam\u00edlias permanecem intactas. E \u00e9 precisamente a esse grupo-alvo que se destina o artigo a seguir.<\/p>\n<p style=\"font-weight: 400;\">\n<p style=\"font-weight: 400;\">Para esse grupo de pessoas \u2014 que tamb\u00e9m, com frequ\u00eancia, optaram pelo regime patrimonial legal de comunh\u00e3o de ganhos no momento do casamento \u2014, a dissolu\u00e7\u00e3o desse regime, com pleno conhecimento e inten\u00e7\u00e3o, pode ser uma ferramenta \u00fatil de planejamento no contexto de considera\u00e7\u00f5es sobre heran\u00e7a e doa\u00e7\u00f5es.<\/p>\n<p style=\"font-weight: 400;\">\n<p style=\"font-weight: 400;\">Mas vamos come\u00e7ar do in\u00edcio:<\/p>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-lostfer5-c32caeb3e593b54debad0ee88d38368e\">\n#top .av-special-heading.av-lostfer5-c32caeb3e593b54debad0ee88d38368e{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-lostfer5-c32caeb3e593b54debad0ee88d38368e .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-lostfer5-c32caeb3e593b54debad0ee88d38368e .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-lostfer5-c32caeb3e593b54debad0ee88d38368e av-special-heading-h3 blockquote modern-quote  avia-builder-el-9  el_after_av_textblock  el_before_av_textblock '><h3 class='av-special-heading-tag'  itemprop=\"headline\"  >1) O que \u00e9 o regime matrimonial legal de comunh\u00e3o de bens?<\/h3><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><br \/>\n<section  class='av_textblock_section av-losteen0-80b53ba74dc53e24c41dc46716a79300 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p style=\"font-weight: 400;\">De acordo com o artigo 1363, par\u00e1grafo 1, do C\u00f3digo Civil Alem\u00e3o (BGB), todas as pessoas que se casam atualmente sem um acordo pr\u00e9-nupcial est\u00e3o legalmente sujeitas ao regime matrimonial de comunh\u00e3o de bens adquiridos.<\/p>\n<p style=\"font-weight: 400;\">\n<p style=\"font-weight: 400;\">Contudo, ao contr\u00e1rio do que o termo possa sugerir, os bens e d\u00edvidas de cada c\u00f4njuge permanecem separados. Assim, tudo o que pertencia a cada c\u00f4njuge antes do casamento continua sendo de sua propriedade posteriormente, de acordo com o artigo 1363, par\u00e1grafo 2, do C\u00f3digo Civil Alem\u00e3o (BGB).<\/p>\n<p style=\"font-weight: 400;\">Al\u00e9m disso, sob esse regime, cada c\u00f4njuge continua a administrar seus pr\u00f3prios bens e d\u00edvidas mesmo ap\u00f3s o casamento. Essa separa\u00e7\u00e3o de bens significa que um c\u00f4njuge n\u00e3o \u00e9 respons\u00e1vel pelas d\u00edvidas do outro. Portanto, muitos casais n\u00e3o precisam necessariamente celebrar um acordo pr\u00e9-nupcial devido a d\u00edvidas existentes de um dos c\u00f4njuges, embora muitas vezes se presuma que esse seja o caso.<\/p>\n<p style=\"font-weight: 400;\">\n<p style=\"font-weight: 400;\">Os bens adquiridos, herdados ou recebidos como doa\u00e7\u00e3o durante o casamento permanecem propriedade do respectivo c\u00f4njuge.<\/p>\n<p style=\"font-weight: 400;\">\n<p style=\"font-weight: 400;\">Somente quando os c\u00f4njuges adquirem bens em comum \u2014 por exemplo, ao comprar uma casa juntos \u2014 \u00e9 que ambos se tornam copropriet\u00e1rios nos termos do direito civil. Nesse caso, eles tamb\u00e9m s\u00e3o solidariamente respons\u00e1veis por quaisquer d\u00edvidas, caso ambos tenham assinado o contrato de empr\u00e9stimo.<\/p>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-lostimxq-1f4ee2ffb5462eb1f49bcaac785501ed\">\n#top .av-special-heading.av-lostimxq-1f4ee2ffb5462eb1f49bcaac785501ed{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-lostimxq-1f4ee2ffb5462eb1f49bcaac785501ed .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-lostimxq-1f4ee2ffb5462eb1f49bcaac785501ed .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-lostimxq-1f4ee2ffb5462eb1f49bcaac785501ed av-special-heading-h3 blockquote modern-quote  avia-builder-el-11  el_after_av_textblock  el_before_av_textblock '><h3 class='av-special-heading-tag'  itemprop=\"headline\"  >2) Como \u00e9 calculada a equaliza\u00e7\u00e3o dos ganhos conjugais?<\/h3><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><br \/>\n<section  class='av_textblock_section av-lostj7ak-4c4b4654f5adbbf690e916bead58738d '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p style=\"font-weight: 400;\">Os ganhos conjugais s\u00e3o calculados comparando-se o patrim\u00f4nio total de ambos o c\u00f4njuges. O aumento do patrim\u00f4nio (ganhos conjugais) \u00e9 determinado como a diferen\u00e7a entre o patrim\u00f4nio final e o inicial de cada c\u00f4njuge. A diferen\u00e7a entre os ganhos calculados de cada c\u00f4njuge representa o ganho l\u00edquido. Esse valor \u00e9 dividido ao meio, e o c\u00f4njuge com o ganho l\u00edquido maior deve indenizar o outro c\u00f4njuge por esse valor.<\/p>\n<p style=\"font-weight: 400;\">\n<p>Zur Erl\u00e4uterung folgendes Berechnungsbeispiel f\u00fcr den Zugewinnausgleich:<\/p>\n<p style=\"font-weight: 400;\">\n<\/div><\/section><br \/>\n<div class='avia-data-table-wrap av-92sw6t-9644f07044278a6ed7a9fd700e0c92e4 avia_responsive_table avia-table-1'><table  class='avia-table avia-data-table avia_pricing_minimal  avia-builder-el-13  el_after_av_textblock  el_before_av_textblock '  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/Table\" ><tbody><tr class='avia-heading-row'><th class='avia-desc-col'><\/th><th class=''>Marido<\/th><th class=''>Esposa<\/th><\/tr><tr class='avia-heading-row'><th class='avia-desc-col'><\/th><th class=''>EUR<\/th><th class=''>EUR<\/th><\/tr><tr class=''><th class='avia-desc-col'>Patrim\u00f4nio inicial (\u00a71374 BGB)<\/th><td class=''>0<\/td><td class=''>0<\/td><\/tr><tr class=''><th class='avia-desc-col'>Patrim\u00f4nio final (\u00a7 1375 BGB)<\/th><td class=''>100.000<\/td><td class=''>50.000<\/td><\/tr><tr class=''><th class='avia-desc-col'>Bens comuns (\u00a7 1373 BGB)<\/th><td class=''>100.000<\/td><td class=''>50.000<\/td><\/tr><tr class=''><th class='avia-desc-col'>Excedente da comunh\u00e3o<\/th><td class=''>50.000<\/td><td class=''>50.000<\/td><\/tr><tr class=''><th class='avia-desc-col'>X 50%<\/th><td class=''>25.000<\/td><td class=''>25.000<\/td><\/tr><tr class=''><th class='avia-desc-col'>Compensa\u00e7\u00e3o da comunh\u00e3o de bens (\u00a7 1378 Abs.1 BGB)<\/th><td class=''>-25.000<\/td><td class=''>+25.000<\/td><\/tr><tr class=''><th class='avia-desc-col'>Patrim\u00f4nio ap\u00f3s a equaliza\u00e7\u00e3o da comunh\u00e3o de bens<\/th><td class=''>+75.000<\/td><td class=''>+75.000<\/td><\/tr><\/tbody><\/table><\/div><style type='text\/css'>.avia-table-1 td:nth-of-type(0):before { content: ''; } .avia-table-1 td:nth-of-type(1):before { content: 'Marido'; } .avia-table-1 td:nth-of-type(2):before { content: 'Esposa'; } <\/style><br \/>\n<section  class='av_textblock_section av-lostx3wf-3b4aa7fb2d3cca2a93b8f7489e5bf129 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p style=\"font-weight: 400;\">Ao determinar os bens iniciais (\u00a7 1374 do BGB), tr\u00eas fatores devem ser levados em considera\u00e7\u00e3o:<\/p>\n<p style=\"font-weight: 400;\">\n<p style=\"font-weight: 400;\">A menos que se possa comprovar quais eram os bens iniciais no momento do casamento, os bens iniciais s\u00e3o fixados em 0 euros (\u00a7 1377(3) do C\u00f3digo Civil Alem\u00e3o (BGB))<\/p>\n<p style=\"font-weight: 400;\">\n<p style=\"font-weight: 400;\">Herdan\u00e7as e doa\u00e7\u00f5es s\u00e3o exclu\u00eddas do c\u00e1lculo da equaliza\u00e7\u00e3o dos ganhos acumulados, pois s\u00e3o consideradas parte dos bens iniciais (art. 1374, \u00a7 2, do C\u00f3digo Civil Alem\u00e3o (BGB)), mesmo que tenham sido adquiridas durante o casamento. Consequentemente, elas geralmente n\u00e3o est\u00e3o sujeitas \u00e0 equaliza\u00e7\u00e3o dos ganhos acumulados.<\/p>\n<p style=\"font-weight: 400;\">\n<p style=\"font-weight: 400;\">Tamb\u00e9m pode ocorrer um patrim\u00f4nio inicial negativo se um ou ambos os c\u00f4njuges tiverem entrado no casamento com d\u00edvidas (art. 1374, \u00a7 3, do C\u00f3digo Civil Alem\u00e3o (BGB)). O mesmo se aplica, naturalmente, ao patrim\u00f4nio final (art. 1375, \u00a7 1, frase 2, do BGB).<\/p>\n<p style=\"font-weight: 400;\">\n<p style=\"font-weight: 400;\">Nesse caso, por\u00e9m, deve-se observar que a equaliza\u00e7\u00e3o dos ganhos acumulados limita-se ao valor dos bens efetivamente dispon\u00edveis (Art. 1378, \u00a7 2, frase 1, e Art. 1384 do C\u00f3digo Civil Alem\u00e3o (BGB)).<\/p>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-lostzlee-3b51b0a7763c823ac1a5be1e2cd2f6ed\">\n#top .av-special-heading.av-lostzlee-3b51b0a7763c823ac1a5be1e2cd2f6ed{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-lostzlee-3b51b0a7763c823ac1a5be1e2cd2f6ed .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-lostzlee-3b51b0a7763c823ac1a5be1e2cd2f6ed .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-lostzlee-3b51b0a7763c823ac1a5be1e2cd2f6ed av-special-heading-h3 blockquote modern-quote  avia-builder-el-15  el_after_av_textblock  el_before_av_textblock '><h3 class='av-special-heading-tag'  itemprop=\"headline\"  >3) Como posso utilizar a equaliza\u00e7\u00e3o dos ganhos acumulados como ferramenta de planejamento?<\/h3><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><br \/>\n<section  class='av_textblock_section av-losu09cx-fd8cf427627e47cbf4af28ceda4ead16 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p style=\"font-weight: 400;\">A equaliza\u00e7\u00e3o dos ganhos conjugais como ferramenta de planejamento tamb\u00e9m \u00e9 conhecida como \u201coscila\u00e7\u00e3o do regime de bens conjugais\u201d.<\/p>\n<p style=\"font-weight: 400;\">\n<p style=\"font-weight: 400;\">Para explicar e ilustrar isso, utilizaremos o seguinte exemplo altamente simplificado, no qual podemos facilmente trocar os valores entre o marido e a esposa por uma quest\u00e3o de igualdade.<\/p>\n<p style=\"font-weight: 400;\"><strong><u>Exemplo:<\/u><\/strong><\/p>\n<p style=\"font-weight: 400;\">\n<p style=\"font-weight: 400;\">Bernd (EM) e Erna (EF) se conheceram e se apaixonaram na faculdade h\u00e1 cerca de 40 anos. Os dois passaram a morar juntos, casaram-se logo ap\u00f3s a formatura e, alguns anos depois, tiveram dois filhos. Como nenhum dos c\u00f4njuges possu\u00eda bens pessoais ap\u00f3s a formatura \u2014 eles come\u00e7aram do zero \u2014, n\u00e3o celebraram um acordo pr\u00e9-nupcial na \u00e9poca. Quando os filhos eram pequenos, EF ficou em casa para cuidar da fam\u00edlia. EM inicialmente ocupava um cargo de gest\u00e3o no setor imobili\u00e1rio e, ap\u00f3s alguns anos, abriu com sucesso seu pr\u00f3prio neg\u00f3cio. A empresa teve muito sucesso no mercado e gerou bons lucros. Quando os filhos cresceram, EF come\u00e7ou a trabalhar em tempo parcial e, depois, voltou a trabalhar em tempo integral.<\/p>\n<p style=\"font-weight: 400;\">O casal est\u00e1 agora na faixa dos 60 e poucos anos e j\u00e1 est\u00e1 pensando em transferir parte de seus bens para os filhos. A situa\u00e7\u00e3o financeira do casal \u00e9 a seguinte:<\/p>\n<\/div><\/section><br \/>\n<div class='avia-data-table-wrap av-ahrgl-95d24e848053078ea0b271957f0c46e0 avia_responsive_table avia-table-2'><table  class='avia-table avia-data-table avia_pricing_minimal  avia-builder-el-17  el_after_av_textblock  el_before_av_textblock '  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/Table\" ><tbody><tr class='avia-heading-row'><th class='avia-desc-col'><\/th><th class=''>Marido<\/th><th class=''>Esposa<\/th><\/tr><tr class='avia-heading-row'><th class='avia-desc-col'><\/th><th class=''>EUR<\/th><th class=''>EUR<\/th><\/tr><tr class=''><th class='avia-desc-col'>Ativos iniciais <\/th><td class=''>0<\/td><td class=''>0<\/td><\/tr><tr class=''><th class='avia-desc-col'>Ativos circulantes<\/th><td class=''>4.000.000<\/td><td class=''>0<\/td><\/tr><\/tbody><\/table><\/div><style type='text\/css'>.avia-table-2 td:nth-of-type(0):before { content: ''; } .avia-table-2 td:nth-of-type(1):before { content: 'Marido'; } .avia-table-2 td:nth-of-type(2):before { content: 'Esposa'; } <\/style><br \/>\n<section  class='av_textblock_section av-losu2rgh-da479f2f3a7dabffc18579851f545ad4 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p style=\"font-weight: 400;\">Como \u00e9 relativamente f\u00e1cil perceber, os ativos atuais do casal est\u00e3o distribu\u00eddos de forma muito desigual. Se ambos quisessem transferir ativos para os filhos hoje, apenas o pai poderia faz\u00ea-lo, j\u00e1 que a m\u00e3e atualmente n\u00e3o possui ativos. Este \u00e9 certamente um exemplo muito extremo, mas tem como objetivo ilustrar como o sistema funciona.<\/p>\n<p style=\"font-weight: 400;\">\n<p style=\"font-weight: 400;\">Como cada c\u00f4njuge tem uma isen\u00e7\u00e3o de 400.000 euros por filho a cada 10 anos, dentro da qual pode transferir bens isentos de impostos, a situa\u00e7\u00e3o descrita acima leva a um resultado sub\u00f3timo, j\u00e1 que apenas as isen\u00e7\u00f5es do pai podem ser utilizadas em uma transfer\u00eancia de bens, mas n\u00e3o as da m\u00e3e.<\/p>\n<p style=\"font-weight: 400;\">\n<p style=\"font-weight: 400;\">Nesse contexto, vale a pena considerar o uso da \u201cmudan\u00e7a do regime de bens matrimoniais\u201d como ferramenta de planejamento:<\/p>\n<p style=\"font-weight: 400;\">\n<p style=\"font-weight: 400;\">A invers\u00e3o do regime de bens matrimoniais \u00e9 realizada mediante a rescis\u00e3o do regime legal de comunh\u00e3o de ganhos futuros por meio de um acordo pr\u00e9-nupcial.<\/p>\n<p style=\"font-weight: 400;\">\n<p style=\"font-weight: 400;\">Isso d\u00e1 origem a um direito de compensa\u00e7\u00e3o da esposa em rela\u00e7\u00e3o ao marido (art. 1.378 do C\u00f3digo Civil Alem\u00e3o [BGB]), o qual n\u00e3o constitui uma doa\u00e7\u00e3o a t\u00edtulo gratuito, mas surge por for\u00e7a de lei com a rescis\u00e3o do regime legal de bens matrimoniais (art. 1.378, \u00a7 3, primeira frase, do BGB). A base para o pedido de equaliza\u00e7\u00e3o n\u00e3o est\u00e1, portanto, sujeita ao imposto sobre doa\u00e7\u00f5es, conforme esclarece o \u00a7 5, n.\u00ba 2, da Lei Alem\u00e3 do Imposto sobre Sucess\u00f5es (ErbStG).<\/p>\n<p style=\"font-weight: 400;\">\n<p style=\"font-weight: 400;\">\n<p style=\"font-weight: 400;\">Assim, no nosso caso inicial, ocorre o seguinte:<\/p>\n<\/div><\/section><\/p><\/div><div  class='flex_column av-9va1p-b37cea4567b4ebd060ec79cea7a8ec15 av_one_fifth  avia-builder-el-19  el_after_av_three_fifth  avia-builder-el-last  flex_column_div  '     ><\/div><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Se voc\u00ea pesquisar artigos online com o termo \u201cequaliza\u00e7\u00e3o dos ganhos acumulados\u201d, quase todos se referem ao campo do direito do div\u00f3rcio.<\/p>\n<p>\u00c9 certamente verdade que, atualmente, quase a cada 2 ou 3 casamentos, um termina prematuramente e, com ele, o regime matrimonial legal de comunh\u00e3o de ganhos, que \u00e9 frequentemente acordado.<\/p>\n<p>Por outro lado, por\u00e9m, tamb\u00e9m \u00e9 verdade que a outra parcela dos casamentos d\u00e1 certo e as fam\u00edlias permanecem intactas. E \u00e9 precisamente a esse grupo-alvo que se destina o artigo a seguir.<\/p>\n","protected":false},"author":2,"featured_media":2503,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[50],"tags":[],"class_list":["post-2504","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-consultoria-tributaria"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>A balan\u00e7a do regime de bens - heribert-warken<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.heribert-warken.de\/pt\/a-balanca-do-regime-de-bens\/\" \/>\n<meta property=\"og:locale\" content=\"pt_PT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"A balan\u00e7a do regime de bens - heribert-warken\" \/>\n<meta property=\"og:description\" content=\"Se voc\u00ea pesquisar artigos online com o termo \u201cequaliza\u00e7\u00e3o dos ganhos acumulados\u201d, quase todos se referem ao campo do direito do div\u00f3rcio. \u00c9 certamente verdade que, atualmente, quase a cada 2 ou 3 casamentos, um termina prematuramente e, com ele, o regime matrimonial legal de comunh\u00e3o de ganhos, que \u00e9 frequentemente acordado. 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