The determination of the divorce allowance is one of the most delicate moments in the closure of a marital relationship, especially when the parties involved are freelancers, entrepreneurs, or VAT holders. Unlike dependent employment, where the payslip offers a certain and constant parameter, self-employment income is by its nature variable and subject to fluctuations. As an expert family law lawyer in Milan, Avv. Marco Bianucci understands that a simple reading of the tax return is often insufficient to capture the spouse's real economic capacity, making a more in-depth analysis necessary to ensure fairness and justice.

The Calculation of the Allowance According to the Court of Milan

In the current legal context, and specifically according to the established practices of the Court of Milan, the calculation of the divorce allowance is no longer based exclusively on the standard of living enjoyed during the marriage. Following the landmark intervention of the United Sections of the Court of Cassation in 2018, the allowance has taken on a composite nature: it is both assistive, and also compensatory and redistributive. For professionals and VAT holders, this means that the judge must assess the actual economic availability, which often differs from taxable income.

Milanese guidelines emphasize the need to reconstruct the actual assets. This process includes examining financial statements, analyzing cash flows, and crucially, verifying personal expenses incurred through professional activity (such as company cars, phone services, travel, or mixed use of bank accounts). The goal is to isolate the real net income available to the professional, deducting depreciation or costs that do not reduce actual spending capacity, in order to arrive at a correct and sustainable calculation of the allowance.

The Approach of the Bianucci Law Firm

Avv. Marco Bianucci, an expert family law lawyer in Milan, adopts a rigorous and analytical method in managing divorces involving self-employment income. The firm's strategy is not limited to standard document collection but proceeds through a critical examination of accounting and tax documentation from the last three to five years. This approach allows for the identification of earning trends and the neutralization of any attempts to conceal income or sudden contractions in turnover instrumental to the divorce proceedings.

Client protection, whether the spouse is the applicant or the one obligated to pay, involves valuing the contribution made to family life and the accumulation of joint assets. By collaborating with party-appointed technical consultants when necessary, the Bianucci Law Firm works to transform complex accounting data into solid legal arguments, ensuring that the calculation of the allowance reflects economic reality and not just fiscal reality. This working method, based on transparency and technical expertise, is essential to avoid unfair disparities and to reach agreements or judgments that stand the test of time.

Frequently Asked Questions

How is a professional's income calculated for a divorce allowance?

The Court does not stop at the figure from the latest tax return. Typically, an average of net income over the last three years is calculated, adjusted by analyzing actual expenses incurred and benefits (fringe benefits) derived from the work activity that cover personal living needs.

What happens if the turnover of a VAT number is variable or uncertain?

Variability is inherent to self-employment. However, if the fluctuation appears anomalous or suspicious in conjunction with the separation, the judge may order tax investigations. Avv. Marco Bianucci works to demonstrate the real earning capacity based on lifestyle and bank transactions, as well as tax documents.

Do business expenses affect the calculation of the allowance?

Yes, significantly. If expenses classified as business expenses (cars, fuel, utilities, travel) actually cover personal or family needs, these amounts are effectively 'added back' to the professional's disposable income for the calculation of the allowance, increasing its taxable base for divorce purposes.

Is it possible to modify the allowance if the professional activity experiences a crisis?

Absolutely. The divorce allowance is always subject to revision under the 'rebus sic stantibus' clause. If justified reasons arise, such as a structural market crisis that drastically and non-culpably reduces the professional's turnover, it is possible to request the Court to revise or revoke the established amount.

Request a Case Evaluation

Managing financial aspects in a divorce involving VAT holders requires specific expertise and attention to accounting details. If you are facing this situation and need strategic advice, contact the firm to schedule an appointment. Avv. Marco Bianucci will meet you at the Milan office at Via Alberto da Giussano, 26, to analyze your financial situation and define the best defense strategy.