Calculator for German Family Law


Calculation of accrued gains and the equalisation of accrued gains

At the end of a marriage in the statutory property of the profit-making community, there is a right to compensation for gain: the personal wealth acquired during the marriage is divided by a divorce between the two spouses. This accrued gains calculator may not take into account all cases. The valuation of individual asset positions can be disputed. For a precise calculation that does take into account your specific individual circumstances, please consult bilingual English-speaking family lawyer Dr. Annegret Wiese in Munich, Germany or search for a family lawyer in another German city.

Calculator accrued gains and equalisation of accrued gains:

The starting and ending year of the community of acquisitions, as well as the separate assets for each spouse during the starting and ending year, must be indicated. Possible supplementary benefits (defined according to § 1374.2 BGB) must also be keyed in, along with their year of reception. Assets at the start and supplementary benefits can be indicated in Euros (€) or Deutsche Mark (DM). The result is always shown in Euros (€).

Enter values and click on the button [Calculate]:

Timeframe:
First year of community of acquisitions: Consumer price index cpi at start:
Last year of community of acquisitions: Consumer price index cpi at end:
1. spouse (husband): 2. spouse (wife):
Assets at start:
Assets at end:
Benefits according to §1374.2 BGB:
Value of benefit 1:
Year of benefit 1: CPI: CPI:
Indexed benefit 1:
Value of benefit 2:
Year of benefit 2: CPI: CPI:
Indexed benefit 2:
Value of benefit 3:
Year of benefit 3: CPI: CPI:
Indexed benefit 3:
Results:
Indexed assets at start:
Indexed benefits:
Accrued gain:
Equalisation of accrued gain:

The amount for the spouse that has the right to claim an equalisation is marked positive. The same amount is marked negative (in brackets) for the spouse that has to pay.

Nodes on calculation of accrued gains and the equalisation of accrued gains

Calculation of accrued gains:

Unless they have suspended this regulation in a marriage contract, most married couples in Germany live under the statutory matrimonial property regime. The default statutory matrimonial property regime in Germany is the so-called community of accrued gains. This basically means a separation of assets during marriage. That is, each spouse keeps the assets brought into the marriage on the wedding day for herself/himself. With this system, the accrued gains of the spouses are equalized upon divorce. The value increase of these assets is taken into account by using the consumer price index (cpi) of the Federal Statistical Office of Germany (by indexing). If the accrued gains of one spouse is negative, it is marked as zero. This may be possible since under the community of accrued gains, debts also remain separate. The delivery of the divorce petition terminates the community of accrued gains. A divorce contract provides the possibility to fix this ending date differently.

Calculating the equalisation of accrued gains:

When a marriage and thus the matrimonial property regime is terminated, a payment to balance out accrued gains (also known as equalization of surplus) can be claimed. First, the accrued gains for each spouse are calculated individually. Accrued gains are the difference between the final assets on the date of delivery of the divorce petition and the initial assets on the wedding day. Initial assets are separate assets brought by each spouse into the marriage on the wedding day. Final assets are the property owned by a spouse after having deducted all payables.

Temporal validity of the matrimonial property regime:

On 01.07.1958, the statutory estate of the matrimonial property regime in the Federal Republic of Germany was introduced by law. In the new federal states, the matrimonial property regime has been a statutory property since 3 October 1990. For marriages which had been concluded in the Federal Republic of Germany before 1958 or in the new countries before 1990, the initial rate is 1958 or respectively 1990.

Reception of supplementary benefits during the marriage according to § 1374.2 BGB (German civil code):

Assets received by a spouse (such as inheritance, donations, or endowments) after the start of the matrimonial property regime are added to initial assets after deduction of payables. The increase in assets is called a privileged acquisition. These supplementary benefits are not added to the accrued gains and are thus not taken into account when calculating the accrued gains.

Exactness with the calculation of the accrued gains:

With the calculation of the accrued gains the indicated assets and allowances are vital for the result. In this calculator the anual averages of the consumer price index (cpi) are used. However, for an exact calculation not only the year but the valuation date is significant.