How is the net income determined

Adjusted net income as the basis of the maintenance calculation

Maintenance calculations: the adjusted net income


In the maintenance law you determine as Basis for all calculations (in child maintenance, spousal maintenance and parental maintenance) the adjusted net income of the people involved.


It'll be all running income (from all types of income) - or should one say: all pecuniary benefits? - determined and deducted the costs necessary to generate the income.
Parts of the income are only disregarded in special cases, for example when the elderly pensioner delivers newspapers at night. He is not obliged to do so under maintenance law. Should this additional income be credited to him or not?

The income (which is to be taken into account in terms of maintenance law) is "adjusted" for the expenses necessary to achieve it, for example for trips to work.
Arithmetic operations get involved Valuation questions: which expenses are job-related or necessary for the generation of income and thus to be recognized as deductible?

Your lawyers have entire lists of individual positions, the legal significance of which for maintenance law is in part controversial.
For example, people often argue about Expense allowances or similar services. Are they income in the sense of maintenance law or do they actually compensate for costs incurred?
In a case decided by the BGH (judgment of April 18, 2012 - XII ZR 73/10) it was about the assessment of the Foreign use surcharge of a professional soldier deployed in Afghanistan. The court does not include this surcharge in full as income. A decision is to be made "taking into account the circumstances of the individual case".

There can also be special cases. In the case of a divorced civil servant who then remarries, his maintenance obligation to the former spouse may only be half that Level 1 family allowance to be recognized as income, BGH, decision of 07.05.14 - XII ZB 258/13 -, in: NJW 2014, 2109, 2111.

The Parental allowance, a tax-free income replacement benefit counts as income at least in its amount exceeding EUR 300.00, however, the basic amount is not disregarded in the case of maintenance obligations towards further underage children (cf. : NJW 2014, 1248 ff.).

For those who live in their own property, the so-called Residential advantage into the conversation. There, too, the measurement of the value of the asset and the question of which costs can be deducted are sometimes controversial. In a decision of March 19, 2014 - XII ZB 367/12 - the BGH expressed its opinion on the assessment of the residential value in the event that child maintenance is owed.

As I said, these are just a few examples from a long list.
Now back to the question of what to deduct from income:


Work-related expenses can be deducted from income in advance, taking into account any personal savings, provided that the expenses are necessarily connected to the exercise of gainful employment and can be clearly distinguished from the costs of private living.
In one case, the Federal Court of Justice had to decide whether EUR 43.50 per month for shirt cleaning are among the deductible work-related expenses: no, unless the professional reference is specifically proven, as would probably be assumed for uniform shirts.

Eligible for deduction are among others
Travel costs of EUR 0.30 per kilometer driven, but possibly only public transport, the reasonableness should be decided based on ยง 121 IV 2 SGB II (travel time of more than 2.5 hours disproportionate), see OLG Brandenburg, Decision from 02.04.09 - 10 UF 194/08 -,
Work equipment,
Workwear,
Contributions to professional associations,
Training costs.

If no specific calculation is made, a flat rate of 4% or 5% of the income is usually recognized as professionally deductible, sometimes only up to certain maximum limits. The guidelines of the higher regional courts express their opinion on this.


It is not only about income from professional activity, but also, for example, interest income. Account management fees may then be deductible under certain circumstances.

If a residential advantage is accepted, its value can possibly be adjusted for the corresponding costs.

And then we actually blow up the topic and come to more general questions of performance if we still explain:

Additional need due to illness can lead to deductions from income, the costs of private health insurance are also deducted from income, if necessary for all parties involved.
Because of the sometimes astonishing amount of contributions to private health insurance, this item can have a significant impact on the calculations in individual cases.

Under certain circumstances, the Paying off debts be able to be considered.

Expenses for a reasonable retirement provision can be deductible. This is recognized for the so-called Riester pension (see e.g. Brandenburg Higher Regional Court, decision of 06.12.11 - 10 UF 253/10 with reference to BGH, FamRZ 2005, 1817; FamRZ 2007, 793 and no. 10.1 of the maintenance guidelines of Brandenburg Higher Regional Court).

If it is a matter of spousal maintenance or parental maintenance, then also (for the payer) is the Child support to be deducted from the income available for spousal maintenance or for personal needs (cf. OLG Stuttgart, decision of 01.08.12, 11 WF 161/12), in the amount of the amount paid (which is usually by half of child benefit reduced table amount).

At the end of the day, the calculation basis is obtained: the adjusted net income.

This limited question (what is the adjusted net income?) Shows again that a website cannot cover all aspects of personal advice.
Maintenance calculations are often influenced, for example, by the fact that there are changes in the income tax burden during the separation phase - and that lawyers argue about how such changes should be processed in terms of maintenance law.

There are always special cases:
For example, with regard to child maintenance and spousal maintenance, how should a severance payment be included in the calculations that the person liable for maintenance receives on the occasion of the termination of his employment relationship?
The Federal Court of Justice expressed its opinion on this in a judgment of April 18, 2012 - XII ZR 65/10 - and expressly changed its case law relating to this question [RN 40 of the decision]. In addition to this decision concerning the maintenance of the spouse, the BGH announced a further ruling of April 18, 2012 - XII ZR 66/10 - and decided this issue also for child maintenance.
In both cases, the severance payment must ultimately be used for maintenance if the person liable for maintenance has less income after changing jobs.