This article is for general information purposes only and does not constitute legal, tax, or financial advice, nor a valuation in an individual case. Despite careful research, we assume no liability for accuracy, completeness, and timeliness. For specific questions, please consult a lawyer or tax advisor. Older content may be outdated due to changes in legislation or case law.
For the equalization of accrued gains, only the objective increase in value of the property counts, not the individual cost contribution of the spouses to the modernization measure.
If one spouse predominantly financed the modernization from their own premarital assets, this may, under certain circumstances, give rise to a separate equalization claim outside the standard equalization of accrued gains.
We take the measures carried out into account as part of the property inspection and assess their actual influence on the current market value.
In the case of extensive modernizations, such as an energy-efficient renovation, it is worthwhile to keep detailed documentation of the funds used already during the construction phase, in order to facilitate the later allocation.
The timing of the measure relative to the two valuation dates also plays a role, since only measures carried out during the marriage are directly relevant to the equalization of accrued gains.