Unless the spouses have entered into a prenuptial agreement stipulating, for example, separate property or a modified equalization of accrued gains, the statutory matrimonial property regime of community of accrued gains applies (Sections 1363 et seq. of the German Civil Code). In the event of a divorce, this results in an equalization of accrued gains. This applies to the vast majority of marriages. Assets acquired during the marriage are divided between the partners. The accrued gain is calculated by subtracting the initial assets from the final assets. The relevant date is the date of service of the divorce petition.
For example, if the assets of one of the two partners have increased more than those of the other during this period, the latter is entitled to half of this difference.
Taking stock of assets such as cash or securities is straightforward. Real estate is a different story. The value of a property may have increased in recent years. This increase should be documented with a professional valuation report. Such an appraisal does cost money – between €1,500 and €3,000, depending on the size and type of property. But this money is well spent, because only such a report can serve as evidence in court proceedings for calculating and determining the future use of the property, for example, if one partner wants to keep the property and buy out the other.
For example, if one partner brings agricultural land into the marriage with a value of 8,000 euros and the land has since been designated as building land with a value of 230,000 euros, this increase in value is considered a gain that must be divided in the event of divorce.
Calculating the increase in net worth can be complicated in practice. Firstly, factors that reduce the purchase price must be taken into account, as the real value can decrease over the years due to inflation. Secondly, there are many exceptions to the rule regarding assets that are considered part of the initial assets, even if they were acquired during the marriage. These so-called "privileged acquisitions" include, among other things, inheritances or gifts to one of the spouses.
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