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If the commercial property is used operationally by one of the spouses themselves, for example as their own practice or business, the going-concern value of the business is often relevant in addition to the property value.
For the equalization of accrued gains, the full property value generally counts, regardless of which spouse most recently used the property for business purposes.
In practice, the aim is often to continue the business use by one partner in exchange for a corresponding equalization payment to the other, in order to secure the continued existence of the business.
In addition to the pure asset value of the property, the so-called business or goodwill value may also play a role in the case of an owner-occupied commercial property, which must be determined separately by a business valuer.
Close coordination between us as real estate valuer and the tax advisor is particularly important here in order to clearly separate the property value from the business value.