A husband and wife are married under the statutory regime (communauté réduite aux acquêts). During the marriage, the husband inherits €100,000 from his grandfather (separate property). He uses the entire €100,000 to finance half of the purchase price of an apartment acquired by the community for €200,000. At the date of matrimonial liquidation, the apartment is valued at €400,000. Under Article 1469, paragraph 3, of the Luxembourg Civil Code, what recompense (récompense) is owed by the community to the husband's separate estate?
- A€100,000 (nominal expenditure made)
- B€200,000 (profit subsistant: 50% of the liquidation value of €400,000)
- C€300,000 (the full gain in property value plus initial capital)
- D€400,000 (the total current value of the apartment)