Property in a divorce: which value applies to the equalisation of accrued gains? – simply explained

In a separation and divorce, the value of a property often decides who has to pay whom how much. Without a marriage contract, spouses live in the community of accrued gains (§ 1363 BGB): the accrued gain is determined for each spouse – final assets minus initial assets (§ 1373 BGB) – and whoever has gained more pays half of the difference (§ 1378(1) BGB). In about four minutes, this video explains which valuation dates and values apply to the property and what an appraisal must deliver.

What you will learn in the video

• Valuation dates: the day of the wedding for initial assets, service of the divorce petition for final assets (§§ 1374, 1376, 1384 BGB).
• Inheritance and gifts: count towards initial assets – at their value on acquisition, indexed with the consumer price index; later increases in value can be an accrued gain.
• Worked example of an inherited house: 300,000 € at the inheritance, indexed 390,000 €, on the valuation date 520,000 € – accrued gain 130,000 €, equalisation 65,000 €. This requires two valuations.
• What the appraisal must deliver: market value as at the valuation date, also retrospectively; inspection, third-party rights such as a right of residence, latent tax and loans.
• Information and valuation: information on assets at separation, at the beginning and at the end, valuation by valuers, costs; joint appraisal and binding expert determination.

Legal basis and sources (as of 8 October 2026)

• § 1373 BGB – accrued gain
• § 1374 BGB – initial assets
• § 1376 BGB – valuation of initial and final assets
• § 1378 BGB – equalisation claim
• § 1379 BGB – duty to provide information
• § 1384 BGB – date of calculation on divorce
• §§ 317, 319 BGB – determination by a third party (binding expert determination)
• Section 194 BauGB – market value
• BGH, judgment of 14 Nov 1973 – IV ZR 147/72 (loss of purchasing power: indexing initial assets)
• BGH, order of 8 Dec 2021 – XII ZB 402/20 (latent tax also for property; loans at their outstanding balance)
• BGH, FamRZ 1982, 682 (costs of the valuation)

This video is an information and promotional video of the real estate appraisal office STRECKEL for its own services. It provides general information, is not legal or tax advice and replaces neither advice from a specialist lawyer for family law nor an appraisal of your property. Examples are simplified.