Many couples prefer cohabitation to marriage as a modern, equal, and flexible way of living together. At the latest when they have children together, the couple should be aware of what choosing not to marry entails and the complex set of legal arrangements involved. While cohabiting couples can use mutual agreements to address financial imbalances, death benefits, or the care and support of their children, they are treated as separate individuals for tax purposes. Using practical examples, this article examines the typical contributions that cohabiting partners make to couple and family life and highlights their tax implications.
Position: Fachanwältin SAV Familienrecht, Mediatorin SAV, Partnerin, AH4 AG, Zürich
