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=S=> BGB 1374. 1 Initial assets means the assets that belong to a spouse at the beginning of the property regime after the deduction of the liabilities ; the liabilities may be deducted only to the amount of the assets .
=S=> BGB 1374. 2 Assets which a spouse acquires after the beginning of the property regime as a result of death or with regard to a future right of succession , by donation or as advancements , are added to the initial assets after the deduction of the liabilities , to the extent that in the circumstances they are not to be seen as income .
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