The structure of pension rights adjustment in divorce cases has changed on 1st of September 2009.

The Bundesfinanzhof (BFH) has in its ruling of 05.12.2011 (ref. 6 R 42/10) now decided, that civil litigation can be considered in the income tax as extraordinary expenses, provided they were inevitable. As an inevitable cost the BFH considered civil proceedings, if the litigation has a reasonable prospect of success and is not wantonly displayed. Until this new decision civil litigation costs were considered significantly reduced for tax purposes as a special burden.

Child support regulations have changed on 1st of January 2010.