The end of a marriage brings with it numerous economic consequences that go beyond simple alimony. One of the most technical and often debated issues in courtrooms concerns the right of the divorced spouse to receive a share of the severance pay (Trattamento di Fine Rapporto - TFR) accrued by the other spouse. Understanding the attribution mechanisms and, above all, the correct calculation base is essential to protect one's financial interests. As a lawyer specializing in family law in Milan, Avv. Marco Bianucci regularly assists his clients in interpreting current regulations and applying the most recent case law from the Milanese forum.
Article 12-bis of the Divorce Law (L. 898/1970) establishes that the spouse entitled to divorce alimony, who has not remarried, has the right to a percentage of the severance pay received by the other spouse, even if accrued before the divorce decree. The law sets this share at 40% of the total severance pay attributable to the years in which the employment relationship coincided with the marriage. However, the regulation leaves room for interpretation, especially when it comes to defining the taxable base on which to apply this percentage. The case law of the Court of Milan has consolidated over time an orientation aimed at ensuring fairness, clarifying that the calculation must be made on the net amount received by the worker, not the gross, to avoid double taxation or unjust enrichment. It is also essential to consider periods of legal separation, which, according to prevailing case law, are included in the calculation of the duration of the marriage for TFR share purposes.
Addressing the request for or defense against a TFR share requires rigorous documentary analysis. The approach of Avv. Marco Bianucci, a lawyer specializing in family law, is distinguished by the meticulousness with which liquidation statements and the employment history of the obligated spouse are examined. The firm does not limit itself to a standard arithmetic calculation but evaluates every variable that could influence the amount, such as any TFR advances requested during the marriage or periods of work suspension. The goal is to ensure that the calculation faithfully reflects what has been established by the Milanese judges, avoiding unnecessary litigation but acting firmly if there are attempts to conceal sums or incorrect calculations by employers or the opposing party. The legal strategy aims to achieve a prompt and correct liquidation, often resolving the issue out of court thanks to an unassailable accounting reconstruction.
To be entitled to a share of the TFR, a final divorce decree must have been issued, and the applicant must be entitled to periodic divorce alimony. Furthermore, the applicant must not have remarried. If these requirements are met, the right arises when the other spouse terminates the employment relationship and receives the severance pay.
The share due is equal to 40% of the total severance pay attributable to the years in which the employment relationship coincided with the marriage. To perform the calculation, multiply the net severance pay received by the number of years of work performed during the marriage, divide by the total years of the employment relationship, and calculate 40% of the result. It is important to note that the years of legal separation are also included in the calculation of the marriage years, up to the divorce decree.
Yes, the right to a share also applies to TFR advances received during or after the marriage. If the advance was received during the marital cohabitation and perhaps used for family needs (such as purchasing a home), the evaluation might vary. However, for sums received at the end of the employment relationship, the calculation must take into account the entire accrued amount, including any portions already paid out, unless specific different agreements were made between the parties.
The right to a share of the TFR does not immediately expire with the divorce but arises when the severance pay is received. If the TFR is paid out years after the divorce decree, the entitled ex-spouse can still make the claim, provided they continue to receive divorce alimony and have not remarried. It is crucial to monitor the ex-spouse's employment situation to act promptly when the employment relationship ends.
The correct quantification of the TFR share is a right that deserves to be protected with competence and precision. If you have doubts about the calculation of the amount due to you or need to defend yourself against a claim you believe is excessive, it is essential to rely on a professional who thoroughly understands the orientation of the Court of Milan. Contact Avv. Marco Bianucci for a dedicated consultation and to analyze your specific situation with the utmost confidentiality.