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A loan taken out before the marriage and still outstanding at the date of the marriage is treated as a liability in the initial assets and correspondingly reduces the starting value to be applied.
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 moreThe date generally decisive for the final assets is the date the divorce petition is served (commencement of litigation). For the initial assets, however, the date of marriage applies.
Read moreOnly the increase in value of a property achieved during the marriage is included in the equalization of accrued gains. Increases in value that already existed before the marriage remain with the respective owner and are not taken into account.
Read moreThe value of the property at the time of marriage is set as this partner's initial assets. Only the increase in value that occurred during the marriage is included in the equalization of accrued gains.
Read moreThe initial assets comprise the property value on the date of marriage, and the final assets the value on the date the divorce petition was served. The difference between the two values constitutes the equalizable accrued gain.
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