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German equalisation of accrued gains — half the surplus

Each spouse's accrued gain is final assets minus initial assets, never below zero. The spouse with the larger gain owes the other half the difference — but no more than what they own, net of debts, when the property regime ends. On divorce, the date the divorce petition became pending replaces the end of the regime for both (BGB s. 1384).

2026 rules — verified on September 23, 2026Free, no account

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Sources and assumptions

  • gesetze-im-internet.de — BGB § 1378 Abs. 1 — tax year 2026, verified on September 23, 2026
    Excerpt from the source : « Übersteigt der Zugewinn des einen Ehegatten den Zugewinn des anderen, so steht die Hälfte des Überschusses dem anderen Ehegatten als Ausgleichsforderung zu. »

Calculation assumptions

  • Initial and final assets are entered as already valued net amounts; valuation under BGB s. 1376 is not done here.
  • Adjusting initial assets for loss of purchasing power is not written in BGB ss. 1373 to 1378 and is not applied. To take it into account, enter initial assets already indexed.
  • Without the presumption of BGB s. 1377(3), early equalisation (ss. 1385 et seq.) or deferral of payment (s. 1382).
  • The regime ends during both spouses' lifetimes, for instance by divorce; the inheritance-law route of BGB s. 1371 on a spouse's death is not modelled.
  • Not modelled: setting gifts from the other spouse against the equalisation claim (BGB s. 1380). There, the value of the gift is added, when computing the equalisation claim, to the accrued gain of the spouse who made it. Such gifts do not belong in the inheritances and gifts field; anyone who received one should have the calculation checked.

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This result is provided for information purposes only and does not constitute personalised tax advice. Check your situation with the tax authorities or a professional.