Community of accrued gains: dividing property fairly

Community of accrued gains and real estate: What is important in the event of divorce

In most cases, the statutory matrimonial property regime of community of accrued gains applies in the event of a divorce. Assets acquired during the marriage are divided between the partners. The calculation of accrued gains can be particularly complex when it comes to property. Here you can find out what you need to bear in mind.

How does the equalisation of accrued gains work?

The gain is calculated from the final assets minus the initial assets of each spouse. The key date for this calculation is the date on which the divorce petition is served. If one partner has accumulated more assets during the marriage than the other, the less favoured partner is entitled to half of the difference.

Real estate in the equalisation of accrued gains

Compared to financial assets or securities, the valuation of property requires a sound valuation. This is necessary in order to correctly calculate increases in value and precisely determine the gain.

• Valuation report: An expert opinion provides a reliable basis for the calculation. The costs are between 1,500 and 3,000 euros, depending on the property.
• Increase in value: Land that has increased in value during the marriage is also included in the gain. For example, the conversion of an agricultural property into building land is recognised as an increase in value.
• Factors reducing the purchase value: Age-related wear and tear and inflation can influence the real value and must be included in the calculation.

Exceptions to the equalisation of accrued gains

Not all assets are taken into account in the gain. Some belong to the so-called „privileged acquisition“ and are excluded:

• Inheritances: Assets inherited by one partner during the marriage are part of the initial assets.
• Donations: Gifts received by a partner from third parties are also excluded.

Why a valuation is important

An expert opinion on the value of your property creates clarity and provides a reliable basis for calculating the gain. It is particularly helpful if one partner wants to keep the property and pay out to the other.

Conclusion: Clear rules for the equalisation of accrued gains

Calculating accrued gains and dealing with property requires careful planning and sound advice. With a clear strategy and professional support, you can ensure a fair division.

Your contact at FLEXMAKLER
Robert Schüßler
Property valuer (EIA and IHK)

Note: This text is for information purposes only and does not constitute legal or tax advice. Please consult an expert if you have individual questions.