(1) That is set off against the equalisation claim of a spouse what the spouse is given by the other spouse by inter vivos legal transaction with the provision that it is to be set off against the equalisation claim. In case of doubt it is to be assumed that it is intended to set off what has been given if its value exceeds the value of occasional gifts that are customary in keeping with the life circumstances of the spouses.
(2) In calculating the equalisation claim, the value of the disposition is added to the accrued gains of the spouse who made the disposition. The value is determined as per the date on which the object is given.