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The choice of the appropriate approach depends on the actual use of the property as of the relevant valuation date, not on its intended future use.
For mixed-use properties, such as an owner-occupied two-family house with a rented granny flat, we combine both approaches proportionally.
For the equalisation of accrued gains, it is crucial that both spouses can understand why a particular approach was chosen, in order to avoid later disputes.
In the case of a subsequent change of use, for example if a previously rented apartment is occupied by the owner after the tenants move out, the valuation method to be applied for the current valuation date changes accordingly.
Both spouses should therefore always be informed of actual changes in use in order to avoid misunderstandings in any subsequent valuation.