Calculate the equalisation of gains in a divorce

Under the statutory matrimonial property regime of the community of accrued gains (the default if no prenuptial agreement has been concluded), the partners' assets remain legally separate during the marriage. Only on divorce or death does an equalisation take place: whoever's assets grew more strongly during the marriage must pay out half of the excess gain to the other.

The principle is simple — the practice often is not:

• Initial assets: everything you owned at the time of marriage (less debts). Important: this is often underestimated today, because it is hard to prove. A prenuptial agreement with a statement of assets at marriage creates clarity here.
• Final assets: all your assets on the day the divorce petition is served — property value, accounts, securities, life insurance, less all debts.
• Accrued gain: the difference between final and initial assets. A negative accrued gain is set to 0 (§ 1374 (3) BGB).

The formula is formally simple:

Accrued gain Partner A = final assets A − initial assets A
Accrued gain Partner B = final assets B − initial assets B
Equalisation claim = (accrued gain A − accrued gain B) / 2

If Partner A achieved a higher accrued gain, A owes Partner B half the difference. The equalisation claim is to be settled in money — not necessarily by transferring the property itself.

Example: Partner A had €50,000 (savings) at the time of marriage and today owns a flat worth €280,000. Partner B had €30,000 and today has €120,000. Accrued gain A: €230,000, accrued gain B: €90,000, equalisation: €70,000 from A to B.

A property in the final assets is taken at its current market value — not at the original purchase price. This makes the timing of the valuation and the quality of the value determination decisive.

Three common points of dispute:

1. Valuation differences: tax-office values, purchase prices from past years and appraiser values often diverge. An independent market value appraisal or a professional value assessment creates a solid basis for both sides.
2. Privileged assets: inheritances or gifts received by one partner during the marriage can be deducted from the final assets — they are then not part of the accrued gain. This must be clarified and proven by a lawyer.
3. Joint ownership: if the property belongs to both partners in equal halves, only the share attributable to each (half the market value) is taken into account in that partner's final assets.

For a solid divorce settlement agreement involving a property, a current value assessment as a shared starting point is recommended in every case.