This flat-rate equalisation of accrued gains amounting to one quarter automatically increases the surviving spouse's statutory share of the estate, regardless of whether any actual gain was accrued during the marriage.
For the remaining heirs, such as joint children, this correspondingly reduces the inheritance share of the property allotted to them.
Alternatively, the surviving spouse can choose the matrimonial property law solution and waive the flat-rate share of the estate in order to instead claim the actually calculated equalisation of accrued gains – an appraisal report is regularly required for this.
Whether the matrimonial property law solution is more favourable than the flat-rate quarter depends on the actual gain in value achieved during the marriage – if property values have risen sharply, the individual calculation can turn out significantly more advantageous.
For the matrimonial property law solution, an independent valuation of both the initial and final assets is always required, necessitating retroactive appraisal reports for both reference dates.
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