(1) If the property regime ends by reason of a spouse’s death, then the equalisation of the accrued gains is effected by the intestate portion of the surviving spouse being increased by one quarter of the inheritance; it is irrelevant in this context whether the spouses in the individual case achieved accrued gains.
(2) If the surviving spouse does not become an heir and if they also are not entitled to a legacy, they may demand equalisation of the accrued gains in accordance the provisions of sections 1373 to 1383 and section 1390; the compulsory portion of the surviving spouse or of another person entitled to a compulsory portion is determined in this case based on the intestate portion of the spouse before it is increased.
(3) Where the surviving spouse disclaims the inheritance, then they may demand the compulsory portion in addition to the equalisation of the accrued gains even if they would have no entitlement to this under the provisions of the law of succession; this does not apply if the surviving spouse has waived their right of intestate succession or their right to a compulsory portion by a contract with their spouse.
(4) Where descendants of the deceased spouse exist who are entitled to inherit, and who are not descended from the marriage ended by the death of this spouse, the surviving spouse has a duty to grant these descendants the means for a reasonable education, if and to the extent that they need these, from the quarter additionally granted under subsection (1).