GRP Rainer Lawyers and Tax Advisors in Cologne, Berlin, Bonn, Bremen, Dusseldorf, Essen, Frankfurt, Hamburg, Hanover, Munich, Nuremberg, Stuttgart and London www.grprainer.com/en conclude: If the joint ownership of accumulated assets comes to an end, an equitable distribution of martial property must take place according to the provisions of the German Civil Code (BGB). The gain in assets is calculated to be the value amount of the final assets of the spouses which exceeds the initial value of assets held. The gain, in any case, is represented as a sum amount of money. The sum cannot be negative, and if the calculation of such a gain should be determined to be a negative amount, then a zero should be applied. Such a calculation is completed by using accounting entries of accounts.