Pension rights treatment at separation and divorce - with special emphasis on self employed
Student thesis: Master Thesis and HD Thesis
- Joshua Martin Dashnaw
- Gitte Bro Nielsen
4. term, Laws, Master (Master Programme)
In the year of 2018 the law on spouses' financial conditions (ÆFL) entered into force. The law continued the existing rules of the regulation of pension rights in connection with divorce and divorce pursuant of Act No 483 of 7 June 2006 of amending the Law on Marriage Effects (RVL 2007). The purpose of these rules was to mitigate the unacceptable consequences of the previous ruling, which often resulted in unfair results, which were not consistent with the development of pension schemes and society in general. In preparing these rules, the legislature made efforts to balance family consideration on one side with pension-law considerations on the other, which proved to be a difficult task. The rules have also been subjected to a number of criticisms, which in particular have concluded that the spouse who has saved the least pension amount is often the most disadvantaged for the spouse.
This specialty therefore asks the question: when can pensions rights of self-employed individuals be categorized as being reasonable in accordance with ÆFL § 34, section 1. From the wording of ÆFL § 34, section 1, it is apparent that only reasonable pension entitlements can be ignored while other pension rights are included in the equation for separation and divorce. Initially, a brief review of the former state of law is being made to illustrate why there was a need for new rules on pension treatment in connection with separation and divorce, according to which the content of the current rules is generally examined. However, the focus is primarily on when a self-employed person's pension rights can be categorized as being reasonable.
It is primarily concluded in the thesis that pension rights are property assets, which are either life-related periodic benefits or bundled cumulative assets that pursue a pension purpose. Furthermore it is concluded that according to law and the processors there are no many interpretations in connection with the fairness assessment in relation to self-employed individuals. However, it can be concluded that the reasonableness assessment must take account of the objective scale and the financial situation of the company.
This specialty therefore asks the question: when can pensions rights of self-employed individuals be categorized as being reasonable in accordance with ÆFL § 34, section 1. From the wording of ÆFL § 34, section 1, it is apparent that only reasonable pension entitlements can be ignored while other pension rights are included in the equation for separation and divorce. Initially, a brief review of the former state of law is being made to illustrate why there was a need for new rules on pension treatment in connection with separation and divorce, according to which the content of the current rules is generally examined. However, the focus is primarily on when a self-employed person's pension rights can be categorized as being reasonable.
It is primarily concluded in the thesis that pension rights are property assets, which are either life-related periodic benefits or bundled cumulative assets that pursue a pension purpose. Furthermore it is concluded that according to law and the processors there are no many interpretations in connection with the fairness assessment in relation to self-employed individuals. However, it can be concluded that the reasonableness assessment must take account of the objective scale and the financial situation of the company.
Language | Danish |
---|---|
Publication date | 5 Dec 2018 |
Number of pages | 98 |