Legislator Case Law & Legislation
22 06 18 • KG LU 22 06 18 AI generated

Self-Employment Income Assessment and Surplus Division in Family Support Proceedings

Case Number 22 06 18
Court / Authority
Jurisdiction Switzerland · Canton of Lucerne (CH-LU)
Decision Date
Outcome Partially Allowed

Legislator summary

AI generated

The court addressed principles for determining income from self-employment in summary proceedings for family law support payments and the division of surplus income when a saving quota existed during cohabitation. The reasoning established that income from self-employment should be critically assessed, scrutinizing accounting entries for hidden private withdrawals and checking the appropriateness of depreciation, potentially relying on tax data or living expenses over a long comparison period if documentation is inadequate or fluctuating. Regarding surplus division, the court held that while a saving quota existed previously, the spouse seeking support is entitled to a share of the surplus after mandatory costs (including separation-related increased costs) are covered, as the right to support is based on the former standard of living; consequently, the applicant, who cares for a minor child, was entitled to approximately 60% of the collective surplus because the separation costs exceeded the previous savings rate.

Legislator headnote

Official

Art. 163 und 175 ff. ZGB. Grundsätze zur Ermittlung des Einkommens aus selbstständiger Erwerbstätigkeit im Rahmen der Festsetzung familienrechtlicher Unterhaltsbeiträge im summarischen Verfahren. Frage der Aufteilung des gemeinsamen Überschusses bei Vorliegen einer Sparquote zur Zeit des Zusammenlebens. | Familienrecht

Keywords

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income from self-employment minor child child support income tax assessment income comparison related proceedings

Cited Legislation

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Cited Case Law

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Key legal questions extracted by Legislator

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Art. 163 ZGB

Cited in the introductory summary, although the reasoning primarily concerns its application in determining income from self-employment.

Art. 175 ff. ZGB

Cited in the introductory summary, concerning the principles for calculating maintenance contributions.

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Full text

Rechtsprechung Luzern

Instanz: · Obergericht

Abteilung: · II. Kammer

Rechtsgebiet: · Familienrecht

Entscheiddatum: · 07.04.2006

Fallnummer: · 22 06 18

LGVE: · 2006 I Nr. 5

Leitsatz: · Art. 163 und 175 ff. ZGB. Grundsätze zur Ermittlung des Einkommens aus selbstständiger Erwerbstätigkeit im Rahmen der Festsetzung familienrechtlicher Unterhaltsbeiträge im summarischen Verfahren. Frage der Aufteilung des gemeinsamen Überschusses bei Vorliegen einer Sparquote zur Zeit des Zusammenlebens.

Rechtskraft: · Diese Entscheidung ist rechtskräftig.