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The accrued gain is calculated as the difference between initial and final assets, whereby both values may be adjusted for general price increases (inflation adjustment).
Pure market-driven increases in value, for example due to rising standard land values, are included in the equalization of accrued gains just as much as value-enhancing investments jointly financed during the marriage.
In practice, it is often disputed which portion of the value increase is attributable to general market development and which to specific structural improvements – a detailed appraisal report provides clarity here.
Even a pure increase in value over time without any investment, for example as a result of generally positive market development in the neighborhood, is fully included in the accrued gain subject to equalization.
A traceable, expert-based distinction between market-driven and investment-driven value increases is particularly important when only an investment—not the general market development—was financed from premarital assets.