so "modified marriage contract"
so that community of accrued gains still applies for the tax office (especially if both earn differently it makes sense = pay less tax!)
but for example assets are confirmed accordingly by a notary.
Can you explain to me what one has to do with the other? My tax office has never been interested in my matrimonial property regime (= separation of property). And although it has even less to do with the topic, why do you think one pays less tax if both earn differently?
because of the progression in taxes... or also spousal splitting!
if you earn 2x 50k you pay less in taxes than if you earn 1x 75k and 1x 25k.
through community of accrued gains, in the case of 75/25 you would lower the tax burden and then have a tax burden of 50/50
for that reason, with different incomes it definitely makes a lot of sense.
this has nothing to do with community of accrued gains but with joint assessment. The community of accrued gains describes the internal relationship, not the external relationship. Whether you have community of accrued gains, community of property, or separation of property is relevant in most cases only at the time of divorce.