Questão jurídica principal
Whether the wife’s gifts of CHF 50,000 to the children may be counted as hypothetical asset income.
Decisão extraída
No. Because the gifts were not shown to be reversible, only the remaining actual earning capacity of her assets could be considered.
Fundamentação extraída
Hypothetical income may be imputed only if it is both possible and reasonable to obtain. For irrevocable dissipation of assets, the court must rely on the remaining effective capacity, even if the result is unsatisfactory.