Calculation of accrued gains and the equalisation of accrued gains
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 date 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]:
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
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.