Enforcing an Equalisation of Accrued Gains Claim Abroad: Routes, Limits and Deadlines

Published on 03.10.2026

Enforcing Accrued Gains Claims Abroad

A divorce decree or an order on the equalisation of accrued gains (Zugewinnausgleich) is not yet money in the bank. This is all the more true where the spouse liable to pay has moved abroad or holds assets there. Enforcing an equalisation of accrued gains claim abroad follows rules of its own: it depends on which state is involved, whether an enforceable title already exists and which European or national instrument actually applies. This article sets out the route from the claim to enforcement from the perspective of German and European procedural law, including typical mistakes and deadlines (legal position: September 2026). For questions of foreign enforcement law itself, an adviser in the country concerned should be brought in.

The Starting Point: Claim, Title, Access

Anyone who wants to enforce an equalisation claim must keep three levels clearly apart:

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Many disputes fail not on the claim but because one level is missing. Anyone who only has a letter from the other side promising payment, for example, does not hold a title. Anyone who holds a German title cannot simply enforce it abroad. And anyone who can access the debtor’s assets in Germany does not need foreign recognition or enforcement proceedings for that purpose; at most, service of documents abroad may be required.

Step 1: Clarify the Claim and the Applicable Law

Which Matrimonial Property Law Applies?

Under Section 1378 (1) BGB, the equalisation claim amounts to one half of the surplus by which the accrued gain of one spouse exceeds that of the other. It arises when the matrimonial property regime ends (Section 1378 (3) BGB) and from that point on can be inherited and transferred. However, this presupposes that German matrimonial property law applies at all. In international marriages, this is by no means a given. Other legal systems may provide for different matrimonial property regimes; their content must be clarified with an adviser in the country concerned.

The date of the marriage is decisive:

• Marriages concluded after 29 January 2019 (Article 69 (3); whether marriages concluded on 29 January 2019 itself are covered is disputed), and spouses who have made a choice of law since then: the EU Matrimonial Property Regulation (Regulation (EU) 2016/1103) applies. Absent a choice of law, under Article 26 the law of the state in which the spouses had their first common habitual residence after the marriage is in principle decisive. Only under narrow conditions, for example where the spouses lived considerably longer in another state, can an exception be considered.
• Earlier marriages: The applicable law continues to be determined by the former German conflict-of-laws rules (Article 15 in conjunction with Article 14 EGBGB, Introductory Act to the German Civil Code, old version, Article 229 Section 47 (2) EGBGB), that is, primarily by common nationality, failing that by common habitual residence and finally by the closest connection, in each case at the time of the marriage.

One special feature is often overlooked: under Article 69, the procedural rules of the Regulation, that is, jurisdiction and the recognition and enforcement of decisions, apply to all proceedings instituted on or after 29 January 2019, irrespective of the date of the marriage. Only the conflict-of-laws rules (Chapter III) are limited to later marriages or later choices of law. Anyone who married before 2019 can therefore still use the European enforcement rules for new proceedings.

For older marriages, the Federal Court of Justice (Bundesgerichtshof, BGH) has made clear that, when determining the closest connection of two spouses with a state under the old law, developments after the marriage may also have indicative effect (BGH, order of 26.06.2019, XII ZB 299/18, headnote 1). Spouses planning a move abroad should therefore arrange their matrimonial property regime in good time. Which matrimonial property law applies in international marriages is explained in our article on equalisation of accrued gains in an international marriage.

Reference Dates and the End of the Matrimonial Property Regime

In a divorce, the decisive date for calculating the accrued gain is not the date on which the divorce becomes final, but the date on which the divorce petition becomes pending (Rechtshängigkeit, Section 1384 BGB). This also applies to real estate: increases or decreases in value after that date are disregarded. If the marriage was dissolved abroad, the effect of that divorce in Germany depends on its recognition. Divorces from other EU states (except Denmark) are recognised under Regulation (EU) 2019/1111 without any special procedure; for divorces from third countries and Denmark, proceedings under Section 107 FamFG before the state justice administration (Landesjustizverwaltung) are generally required. According to the case law, the determination under Section 107 FamFG takes effect retroactively from the date on which the foreign judgment became final (BGH, order of 26.06.2019, XII ZB 299/18, headnote 2). On divorce with an international connection, see also our article on divorce with a foreign residence and jurisdiction.

Which Court Has Jurisdiction?

Since 2019, matrimonial property proceedings have been subject to the jurisdiction rules of Regulation (EU) 2016/1103. In Article 5 they connect to the divorce court (so proceedings can be combined with the divorce, in some cases only with the spouses’ consent), in Article 6 to further connecting factors such as the common habitual residence, and in Article 7 to choice-of-court agreements. Under Article 19, provisional measures can also be applied for where the court dealing with the substance is not located. Whether jurisdiction lies in Germany in the individual case must be checked before an application is filed. In the participating Member States, the jurisdiction of the court of origin is no longer reviewed at the recognition stage (Article 39); in third countries, by contrast, the jurisdiction of the court of origin is frequently a condition for recognition.

Step 2: Obtain the Title

Equalisation of Accrued Gains Is a Family Dispute Matter

Matrimonial property matters are family dispute matters (Familienstreitsachen, Section 112 no. 2 FamFG). An equalisation claim that is not met voluntarily must therefore be asserted in family court proceedings, either combined with the divorce or afterwards in separate proceedings. Under Section 116 (3) FamFG, the order generally takes effect when it becomes final; the court may, however, order immediate effectiveness. For later enforcement abroad, it is important that the decision is actually enforceable in the state of origin.

Information as a Preliminary Step

A spouse who does not know the amount of the other’s final assets has a right to information under Section 1379 BGB regarding initial and final assets and, since the matrimonial property law reform of 1 September 2009, also regarding the assets at the time of separation; supporting documents must be provided on request. Where there are assets abroad, this is the real key point: anyone who conceals accounts, securities portfolios or real estate abroad risks an accrued gain that is calculated too low. Under Section 1375 (2) BGB, gratuitous dispositions, wasteful spending and acts intended to disadvantage the other spouse are added to the final assets. If the final assets are lower than the assets at the time of separation, the spouse concerned bears the burden of presentation and proof that the reduction is not based on such acts. The addition does not apply if the disposition was made at least ten years before the end of the matrimonial property regime or if the other spouse consented (Section 1375 (3) BGB).

Apart from this, the mere wish to find foreign accounts does not provide access to official data. The data reported under the automatic exchange of information are intended solely for tax authorities, as explained in our article on CRS reporting obligations for foreign accounts.

Early Equalisation of Accrued Gains and Its Limits

Early equalisation of accrued gains (vorzeitiger Zugewinnausgleich, Section 1385 BGB) may be considered, for example, after three years of separation, where the equalisation claim is jeopardised by transfers of assets, or where information is persistently refused. After a divorce it is no longer possible, because the matrimonial property regime has then already ended. According to the case law, equalisation of accrued gains after divorce and early equalisation of accrued gains are different subject matters of proceedings; an application for one does not suspend the limitation period for the other (BGH, order of 26.06.2019, XII ZB 299/18, headnotes 3 and 4). A switch requires an effective amendment of the application.

Limitation

The equalisation claim is subject to the regular limitation period of three years (Section 195 BGB), which begins at the end of the year in which the claim arose and the creditor obtained knowledge of it (Section 199 (1) BGB). As long as the marriage exists, limitation between the spouses is suspended (Section 207 (1) sentence 1 BGB); after the divorce has become final, the period runs without suspension. Once the claim has been finally determined, it becomes time-barred under Section 197 (1) no. 3 BGB only after 30 years. The cap must also be observed: the equalisation claim is limited to the net assets of the spouse liable to pay that existed when the divorce petition became pending (Section 1378 (2) in conjunction with Section 1384 BGB). Particularly in the case of a move abroad, it is therefore advisable to assert the claim in court in good time. Whether the destination state has its own deadlines for enforcement measures must be checked under the law of that state.

Step 3: Enforcing the Equalisation of Accrued Gains Claim Abroad

Within the European Union: the Matrimonial Property Regulation

In the 18 Member States participating in Regulation (EU) 2016/1103 (Belgium, Bulgaria, Germany, Greece, Spain, France, Croatia, Italy, Cyprus, Luxembourg, Malta, the Netherlands, Austria, Portugal, Slovenia, Finland, Sweden and the Czech Republic), the route is laid down by law:

• Recognition without any special procedure (Article 36): a German decision is recognised in the other participating states.
• Declaration of enforceability (Articles 42 et seq.): for compulsory enforcement, an application to the competent court of the state of enforcement is required. The court is determined by the debtor’s domicile or the place of enforcement (Article 44). The application must be accompanied by a copy of the decision and the attestation using the form in Implementing Regulation (EU) 2018/1935 (Article 45).
• No review of the substance: Neither the jurisdiction of the court of origin (Article 39) nor the substantive correctness of the decision (Article 40) may be reviewed.
• Defence by the debtor: The declaration of enforceability is initially issued without hearing the debtor and without examining grounds for refusal (Article 47). The debtor can challenge it within 30 days of service, or within 60 days if domiciled in another Member State (Article 49 (5)). Only in the appeal proceedings may it be refused or revoked on the grounds set out in Article 37 (Article 51): infringement of public policy, improper service on a defendant in default of appearance, and irreconcilability with other decisions.
• Costs and security: No security may be required of applicants on the ground of their foreign status (Article 56), and stamp duties calculated by reference to the value of the matter are excluded (Article 57). Anyone who received legal aid in the state of origin benefits in the proceedings for a declaration of enforceability from the most favourable treatment provided for by the law of the state of enforcement (Article 55).
• Protective measures: Provisional measures under the law of the state of enforcement can be applied for even before the declaration of enforceability (Article 53 (1)).

It makes sense to file an application that clearly states the amount of the claim, the currency and any ancillary claims. Vague titles, for example without a specified amount or with unresolved interest, lead to delays abroad.

Instruments That Do Not Work for the Equalisation of Accrued Gains

Many apparent shortcuts are blocked because the instruments expressly exclude the equalisation of accrued gains:

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Anyone who wants to enforce abroad and relies on one of these instruments loses time. The position may be different for maintenance claims, for which the EU Maintenance Regulation provides its own rules.

Non-Participating EU States and Third Countries

For states that do not participate in the Matrimonial Property Regulation (for example Denmark, Ireland or Poland) and for all third countries, from Switzerland to the USA, the national recognition and enforcement law of the country concerned generally applies. Whether a German title is recognised there is determined solely by the law of that state. The 2007 Lugano Convention (Switzerland, Norway, Iceland; Article 1 (2) (a)) and the 2019 Hague Judgments Convention (Article 2 (1) (c)) also exclude matrimonial property regimes. In these cases, bringing in a lawyer in the state of enforcement is indispensable. A good starting point is our overview on enforcing German judgments abroad, which explains the basic structures of recognition.

Access in Germany: Often the Fastest Route

Before costly proceedings abroad begin, it is worth asking what the debtor owns in Germany. For accounts, wage claims, receivables, real estate or shareholdings in Germany, you do not need any foreign enforcement measure. The provisions of the Code of Civil Procedure (ZPO) apply there via Section 120 (1) FamFG. A debtor domiciled abroad also remains subject to access in Germany, provided they hold assets in Germany.

For protective purposes, an attachment order (Arrest) may be considered (Sections 916 et seq. ZPO, in family dispute matters via Section 119 (2) FamFG). Under Section 917 (2) ZPO, a ground for attachment exists by operation of law if enforcement would have to take place abroad and reciprocity is not guaranteed; within the scope of the Matrimonial Property Regulation, by contrast, a specific risk of enforcement being frustrated (Section 917 (1) ZPO) must be shown. You should have the details reviewed before filing the application.

Further protective instruments of German law:

• Restriction on disposal for transactions concerning the assets as a whole (Section 1365 BGB) during the marriage.
• Liability of third parties under Section 1390 BGB where the spouse liable to pay has made gratuitous dispositions of assets to a third party with the intention of disadvantaging the other spouse and the assets existing at the end of the matrimonial property regime are insufficient to satisfy the equalisation claim. The limitation period for this claim begins when the matrimonial property regime ends (Section 1390 (3) BGB).
• Addition of transferred assets under Section 1375 (2) BGB.

Anyone who deliberately moves assets into foreign structures in order to avoid payment runs up against these limits. Structures established early and transparently may be assessed differently; whether they stand up must be examined in the individual case. An introduction to such structures is provided by our article on the family foundation as asset protection for emigrants.

Real Estate and Tangible Assets Abroad

The debtor’s assets often consist of a property abroad. Two questions must be distinguished here.

Valuation for the accrued gain. The calculation is based on the market value on the reference date, not on a wishful price. Depending on the property, the cost approach, the income approach or the comparative value approach may be used, governed in Germany by the Real Estate Valuation Ordinance 2021 (Immobilienwertermittlungsverordnung, ImmoWertV). Spouses can agree on a value, jointly commission an expert opinion that binds them both (Schiedsgutachten), or obtain a party expert opinion, which provides only guidance unless the other spouse accepts it. A short-form market value assessment is cheaper than a full expert opinion but does not replace an on-site inspection. If a foreign expert opinion is to be used in court, a translation by a certified translator is generally required.

Access to the property. Whether and how a property abroad can be realised is determined by the property law of the state in which it is located. The Matrimonial Property Regulation expressly excludes the nature of rights in rem and the recording of rights in registers from its scope (Article 1 (2) (g) and (h)), and the enforcement procedure is in any event governed by the law of the state of enforcement. Whether a German title can lead to a compulsory mortgage or a forced sale is therefore decided by the local law.

On the ongoing taxation of and reporting obligations for property abroad, see our articles on the taxation of rental income from property abroad and on real property transfer tax when buying property abroad.

Tax Consequences of Payment

Payment of the equalisation claim itself is in principle not subject to gift tax (Section 5 (2) ErbStG, German Inheritance and Gift Tax Act). If, on the other hand, the claim is satisfied by transferring a property in lieu of performance (an Erfüllungs statt), this is generally a transaction for consideration; within the ten-year period under Section 23 (1) sentence 1 no. 1 EStG (German Income Tax Act), a taxable capital gain may arise unless an exemption for owner-occupied property applies. For properties in Germany, transfers between spouses (Section 3 no. 4 GrEStG, German Real Property Transfer Tax Act) and between former spouses in the division of assets following divorce (Section 3 no. 5 GrEStG) are exempt from real property transfer tax. More on the periods on emigration can be found in our article on the speculation period under Section 23 EStG when emigrating. The state in which the property is located may also levy its own taxes and charges; an adviser in that country should be brought in for this.

Typical Mistakes in Practice

1. Choosing the wrong legal route. Anyone who relies on Brussels Ia, the European Enforcement Order or the European Account Preservation Order fails because matrimonial property regimes are excluded.
2. Title without attestation. If the form under Article 45 of the Matrimonial Property Regulation is missing, or if the decision is not yet enforceable in the state of origin, the proceedings may be delayed by months.
3. Overlooking limitation. After a move abroad, the period passes quickly. An application for early equalisation does not suspend the limitation period for the claim to equalisation of accrued gains after divorce.
4. Failing to request information on assets. Without information under Section 1379 BGB, there is no basis for including foreign assets at all.
5. Securing assets too late. Early protective measures such as an attachment order only make sense as long as assets can still be reached.
6. Indeterminate titles. Without an exact sum, currency and interest, enforcement abroad leads to queries.
7. Ignoring tax and costs. Enforcement abroad generates costs for translations, local lawyers and expert opinions, which should be calculated early.

Checklist: Procedure Where There Is an International Connection

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Conclusion

Enforcing an equalisation of accrued gains claim abroad is a step-by-step procedure consisting of claim, title and access. Within the 18 participating EU states, the Matrimonial Property Regulation provides a clear framework with recognition, a declaration of enforceability and uniform forms. The familiar shortcuts of European civil procedure are not available for matrimonial property regimes. In all other states, the local law decides. Anyone who pays attention early to information, protective measures and a title stating a specific amount can save time and costs. And anyone who also considers access in Germany often reaches the goal faster than through proceedings abroad.

FAQ

Can I enforce a German title on the equalisation of accrued gains in every EU state?

No. The Matrimonial Property Regulation applies in only 18 Member States. In the others, for example Denmark, Ireland or Poland, recognition is governed by national law or by any applicable treaties.

Do I always need a declaration of enforceability for enforcement abroad?

For compulsory enforcement proper in the participating states, yes. Although the decision is recognised without any special procedure, enforcement requires an application for a declaration of enforceability under Articles 42 et seq. Protective measures under the law of the state of enforcement can be applied for beforehand (Article 53 (1)). The court does not review the substance of the case.

Does the Matrimonial Property Regulation also apply to marriages concluded before 2019?

For jurisdiction and for recognition and enforcement, it applies to proceedings instituted on or after 29 January 2019. The rules on the applicable law, by contrast, apply only to later marriages or choices of law.

How long can I assert the equalisation claim?

In principle, the claim becomes time-barred three years from the end of the year in which it arose and you obtained knowledge of it. After a final determination, a period of 30 years applies (Section 197 (1) no. 3 BGB). Because of questions of suspension and of when the period begins, you should have the deadline reviewed early.

Do I have to have my foreign divorce recognised in Germany?

If the marriage was dissolved in another EU state (except Denmark), the divorce is recognised without any special procedure. For divorces from third countries or Denmark, a determination by the state justice administration under Section 107 FamFG is generally required, unless a court or authority of the state of which both spouses were nationals made the decision. The determination takes effect retroactively from the date on which the foreign decision became final.

Can I protect my assets abroad against an equalisation claim?

Anyone who transfers assets in order to disadvantage the other spouse risks an addition under Section 1375 (2) BGB and claims against third parties under Section 1390 BGB. Lawful structuring requires transparency and timely planning.

Attorney Dr. Johannes Fiala has published extensively on international family, succession and tax law and advises clients on enforcing and defending claims with an international connection, from arranging the matrimonial property regime before emigrating through to preparing enforcement. Please get in touch with the firm without obligation to discuss your specific case in an initial consultation.