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=S=> BGB 1375. 1 Final assets means the assets that belong to one spouse at the end of the property regime after the deduction of the liabilities . The liabilities are also deducted , if third parties may be claimed on under section 1390 , to the extent that they exceed the amount of the assets .
=S=> BGB 1375. 2 The final assets of a spouse are increased by the amount by which these assets are reduced as a result of the fact that a spouse , after the beginning of the property regime , made gratuitous dispositions by which he was not fulfilling a moral duty or showing regard for decency , squandered property , or performed acts with the intention of disadvantaging the other spouse .
=S=> BGB 1375. 3 The amount by which the assets are reduced is not added to the final assets if the reduction was effected at least ten years before the end of the property regime or if the other spouse was in agreement with the gratuitous disposition or the squandering .
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