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The principle of the valuation date is intended to ensure clear, comprehensible circumstances and to prevent the equalization of accrued gains from continuously changing due to later market developments.
If divorce proceedings drag on for several years, this can result in one spouse alone benefiting from significant value increases that occurred after the valuation date.
In particularly exceptional cases, such as demonstrably inequitable conduct, courts may consider equitable corrections deviating from this; however, this remains the exception.
Changes in value occurring after the divorce petition becomes pending therefore generally no longer affect the amount of the equalization of accrued gains, regardless of how long the actual proceedings subsequently continue.
An early, careful valuation as of the correct valuation date is therefore of considerable economic importance for both spouses.