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We present results of the investigations of the statistical properties of a joint density and velocity divergence probability distribution function (PDF) in the mildly non‐linear regime. For that purpose we use both perturbation theory results, extended here for a top‐hat filter, and numerical simulations. In particular, we derive the quantitative (complete as possible up to third‐order terms) and qualitative predictions for constrained averages and constrained dispersions – which describe the non‐linearities and the stochasticity properties beyond the linear regime – and compare them against numerical simulations. We find overall a good agreement for constrained averages; however, the agreement for constrained dispersions is only qualitative. Scaling relations for the Ω‐dependence of these quantities are satisfactorily reproduced. Guided by our analytical and numerical results, we finally construct a robust phenomenological description of the joint PDF in a closed analytic form. The good agreement of our formula with results of N‐body simulations for a number of cosmological parameters provides a sound validation of the presented approach. Our results provide a basis for a potentially powerful tool with which it is possible to analyse galaxy survey data in order to test the gravitational instability paradigm beyond the linear regime and to put useful constraints on cosmological parameters. In particular, we show how the non‐linearity in the density–velocity relation can be used to break the so‐called Ω‐bias degeneracy in cosmic density–velocity comparisons.