If you would like to make your relationship with your partner official, you can do so by getting married, entering into a registered partnership or entering into a cohabitation contract with each other.
In making that choice, it is first and foremost about what you yourself want. However, it is important to take into account the various laws and regulations that apply when making that choice. After all, your choice is not only an emotional one, but also has financial and legal consequences. For example, there are certain tax advantages and disadvantages for married couples, registered partners and cohabitants with a cohabitation contract, but not automatically for cohabitants without a cohabitation contract. It is important to discuss with each other the consequences of this next step in your relationship. For example, regarding the question of which assets and debts should be shared and which should not. But also what about pensions, household costs and a whole host of other issues. While it may not always be fun to talk about this, it prevents bigger problems in the future.
We are happy to discuss the differences between marriage, a registered partnership and a cohabitation contract. Below is a brief introduction.
Marriage has traditionally been the most common form of an official relationship. The law therefore contains many regulations for married partners. For instance, the law stipulates that married couples are automatically each other's heirs. Children receive their inheritance share only after the death of the surviving partner. This statutory regulation can be deviated from by will. This is often desirable if the assets are larger or if there are children from different relationships. If you do not make a prenuptial agreement, you automatically marry in community of property. Until 1 January 2018, this was the general community of property. For marriages entered into after that date, it is a limited community of property. There may be all kinds of reasons why you don't want to opt for the legal system. For example, because you want to avoid jeopardising the continuity of your business in the event of a divorce. If spouses want to divorce, they have to arrange this through the courts together with a notary or lawyer.
Partners who want to enter into a registered partnership with each other can do so at the registrar of births, marriages and deaths. The consequences of entering into a registered partnership are almost identical to those of entering into a marriage. It is therefore something quite different from a cohabitation contract. One difference with marriage is that, if there are no minor children, partners do not have to go to court for divorce. If partners with minor children want to divorce, they have to arrange this through the court together with a notary or lawyer. Partners without minor children can divorce through the notary or lawyer at the municipality.
There are not many legal rules for cohabitants without a cohabitation contract. The rules that do exist almost all relate to tax laws. In a cohabitation contract, you can make arrangements that apply between you and your partner, such as sharing the costs of the household or making arrangements for when you separate. Apart from those internal arrangements, a notarised cohabitation contract can also offer other advantages. Consider, for example, the large tax exemption of almost €650,000 for inheritance tax. In addition, pension funds often require a notarised cohabitation contract if you want to designate your partner as beneficiary for the partner's pension. Married and registered partners are automatically each other's heirs, unless they stipulate otherwise in a will. For cohabitants, this does not apply. If cohabitants want to bequeath something to each other, they must stipulate this in a will. By having a notarised cohabitation agreement in addition to a will, it can be determined that the legitimate portion of children is not claimable upon death.
For children born during marriage or registered partnership, in heterosexual couples they are automatically the children of both parents. The same applies to a lesbian couple, provided an unknown donor was used for the pregnancy. A declaration from the Stichting Donorgegevens kunstmatige bevruchting (donor information foundation for artificial insemination) must then be submitted when the birth is registered. With cohabitants, even with a cohabitation agreement, the child only automatically becomes the mother's child. The other parent still needs to acknowledge the child.
For more information on the consequences of marriage or registered partnership or entering into a prenuptial agreement, partnership agreement or cohabitation contract, please contact us. We will be happy to advise you.
pkooijman@kooijmanautar.nl
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