What actually happens when you marry
Anyone who marries in Germany automatically enters into the community of accrued gains (§ 1363 BGB (German Civil Code)) – unless a marriage contract stipulates otherwise.
Concretely, this means:
➡️ Everyone keeps their initial assets.
➡️ Everything added during the marriage is an "accrued gain" (Zugewinn).
➡️ In the event of divorce, the accrued gain is shared – half each (§§ 1371, 1378 BGB).
But what sounds simple becomes complicated if, for example, a company is founded, gifts are made, or real estate values rise. Then it's no longer just about feelings – but about expert reports, valuations, and disputes.
The marriage contract – a taboo subject?
Many couples avoid the conversation. Yet a marriage contract is not a sign of mistrust – but a conscious decision.
Possible matrimonial property regimes:
| Model | Legal Basis | Description |
|---|---|---|
| Separation of property | § 1414 BGB | Everyone keeps their own – no equalisation. |
| Community of property | § 1415 BGB | Everything becomes shared – including debts. |
| Modified community of accrued gains | Individual | A tailor-made agreement. |
📌 A marriage contract must be notarially certified (§ 1410 BGB).
It is best concluded before the marriage – e.g., in the case of property ownership, starting a business, or existing substantial assets.
When love is great –
and the gift is too
Gifts between partners often harbour legal and tax risks.
Example: A transfer of €50,000 for a house purchase – was it a gift or a loan?
💬 According to § 516 BGB, a gift is only effective if it is notarially certified.
Exception: Manual gift (§ 518 para. 2 BGB) – in the case of immediate transfer, e.g., cash.
If large sums are gifted without a notarial form, disputes may arise later
– especially in the event of separation or death.
In our experience, the following are particularly sensitive:
- 🏠 Real estate transfers,
- 💸 Loans "between relatives",
- 🎁 Wedding gifts with conditions.
Equalisation of accrued gains (Zugewinn-ausgleich)
Who actually gets what?
In the equalisation of accrued gains (§§ 1373 ff. BGB), the asset growth of both spouses is compared. Whoever has "gained" more pays half of the difference to the other.
However, not everything counts towards the accrued gain:
| Asset Type | Equalisation of Accrued Gains? |
|---|---|
| Gifts, inheritances | ❌ (§ 1374 para. 2 BGB) |
| Increase in value thereof | ✅ |
| Assets before marriage | ❌ |
| Joint accumulation | ✅ |
Example:
Anna inherits €300,000 → that remains hers.
The property increases in value to €500,000 during the marriage → €200,000 counts as an accrued gain.
Example of a real-life equalisation calculation – how it's worked out
📘 Practical case (simplified)
The spouses M and F live in the statutory property regime (§ 1363 BGB). After 10 years of marriage, they divorce. Both have accumulated different amounts of wealth. This concerns the equalisation of accrued gains according to §§ 1373 ff. BGB.
Example of a real-life equalisation calculation – how it's worked out
📘 Practical case (simplified)
The spouses M and F live in the statutory property regime (§ 1363 BGB). After 10 years of marriage, they divorce. Both have accumulated different amounts of wealth. This concerns the equalisation of accrued gains according to §§ 1373 ff. BGB.
Initial assets (§ 1374 BGB)
| M | F | |
|---|---|---|
| Plot of land | €200,000 | – |
| Car | €20,000 | – |
| Debts | –€250,000 | – |
| Savings | – | €10,000 |
| Total initial assets | –€30,000 | €10,000 |
👉 M’s initial assets are negative – this is permissible (§ 1374 para. 3 BGB).
👉 F receives an inheritance of €50,000 during the marriage → privileged initial assets (§ 1374 para. 2 BGB).
Adjusted initial assets:
M: –€30,000
F: €60,000
Final assets (§ 1375 BGB)
| M | F | |
|---|---|---|
| Plot of land (new value) | €150,000 | – |
| Savings | – | €70,000 |
| Plus: Donation €20,000 | ✅ | – |
| Total final assets | €170,000 | €70,000 |
👉 M's donation shortly before the divorce is added back (§ 1375 para. 2 BGB).
Calculation of accrued gain (§ 1373 BGB)
| Person | Calculation | Accrued Gain |
|---|---|---|
| M | €170,000 – (–€30,000) | €200,000 |
| F | €70,000 – €60,000 | €10,000 |
➡️ Difference in accrued gains: €190,000
➡️ Equalisation amount (half): F receives €95,000 from M (§ 1378 BGB)
🟨 Inheritances themselves are not equalised, but count towards the initial assets. However, any increase in value flows into the accrued gain – and can become expensive. Early regulations in a marriage contract by a specialised lawyer can avoid disputes here.
👉 Get advice now & become a member
And what does the Finanzamt say?
Tax law also takes a close look. The decisive factor is the Inheritance and Gift Tax Act (ErbStG):
Exemptions (§ 16 ErbStG):
👫 Spouses: €500,000
❌ Unmarried: only €20,000
Anyone who gifts €100,000 without a marriage certificate may pay up to 30% gift tax.
Problems also arise with joint acquisitions without a clear contract – for example, if only one partner is listed in the land register.
What about the separation year?
Many think: separated is separated – but legally:
👉 The community of accrued gains only ends with the legally binding divorce.
Example:
Thomas files for divorce in January 2023 – in June he sells a patent.
Proceeds: €100,000. Although he has been living apart for a long time, the proceeds count towards the accrued gain
→ Key date: § 1384 BGB (time of service of the divorce petition).
Loving wisely involves learning the rules
Anyone who marries, gives gifts, or builds up assets together should not only decide based on feelings – but should be well advised legally and fiscally.
✅ Clarify marriage and property status
✅ Document gifts
✅ Understand the equalisation of accrued gains
✅ Use tax exemptions
💬 Lexo.Tax helps – personally & digitally
We support members not only with their annual income tax return – but also with further questions.
Because sometimes tax law is closer to love than you might think.