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How the market value for the equalization of accrued gains is determined in a legally secure manner – reference date, process and costs
Read moreIncreases in value that occur only after the relevant cut-off date of litispendence generally remain disregarded for the equalization of accrued gains and remain entirely with the respective owner of the property.
Read moreIn addition to the actual valuation by a local valuer, holiday properties abroad often require consideration of differing forms of ownership, tax regulations, and sales restrictions for foreign owners.
Read moreIn the case of an early equalisation of accrued gains under § 1385 BGB, for example in the event of a prolonged separation without divorce, the property is already valued as of an earlier reference date, regardless of the later conclusion of the divorce proceedings.
Read moreThe total value of the property is first determined uniformly and then allocated computationally between both partners according to the co-ownership shares registered in the land register, for example 60 to 40 percent.
Read moreA land charge registered in favour of third parties, for example to secure a family loan, is taken into account as an existing encumbrance in the valuation and reduces the net asset value to be applied accordingly.
Read moreForeign properties are in principle also included in the equalization of accrued gains. For rented properties, it must additionally be clarified which national law governs the tenancy relationship and the determination of income.
Read moreA property inherited during the marriage is added to the initial assets as a privileged acquisition at its value at that time. Only the increase in value that has occurred since then is subject to the equalization of accrued gains.
Read moreIn the case of a community of property (Gütergemeinschaft), the property belongs to both spouses jointly from the outset, so that in the event of divorce there is no calculation of accrued gains, but rather a regular division of joint assets according to the rules of the community of property.
Read moreThe registration in the land register initially only determines civil-law ownership. For the equalization of accrued gains, the increase in value during the marriage must be equalized independently of this, regardless of who is listed as owner in the land register.
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