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Under the default German matrimonial property regime (Zugewinngemeinschaft, the community of accrued gains), assets stay separate during the marriage. On divorce, each person's gain is determined – the difference between their final and initial assets. Whoever achieved the higher gain owes the other half of the surplus as an equalisation claim (§ 1378 BGB). The claim is capped at the debtor's available final assets (§ 1378(2) BGB).
In practice, the valuation date is decisive, and valuing businesses, real estate or shareholdings is complex; the initial assets as well as inheritances and gifts must be documented. We are happy to provide a sound calculation – including valuation questions and possible hardship cases – in a personal initial consultation, in English.