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 Older content may be outdated due to changes in legislation or case law.
The increase in value of a property during the marriage is calculated as the difference between the value on the date of marriage and the value on the date the divorce petition was served.
If the property was only acquired during the marriage, the initial value is deemed to be zero, so that the full value on the date of the litigation's commencement is included in the accrued gains (Zugewinn).
Since the two valuation dates can be years apart, two separate appraisal reports are often required – one for the historical date and one for the current date.
In practice, it is advisable to commission the appraisal report for the date of marriage as early as possible, since reconstructing the condition at that time becomes more difficult as more time passes.
If sufficient comparable data is not available for the historical valuation date, we rely on archived standard land values (Bodenrichtwerte) as well as sales cases from that time in comparable locations.