What is the compulsory share of an inheritance?
The compulsory share (Pflichtteil) is a statutory entitlement held by certain relatives of the deceased in order to protect them against being completely disinherited. It represents a minimum participation in the estate and cannot be entirely excluded by a will or an inheritance contract. Its purpose is to ensure that the deceased’s closest relatives are not left empty-handed.
The persons entitled to a compulsory share are, above all, the children of the deceased. If a child has already died, that child’s descendants can take their place. The spouse or registered civil partner of the deceased is also entitled to a compulsory share. The parents of the deceased are only entitled to a compulsory share if there are no descendants.
The amount of the compulsory share is half of the statutory share of the inheritance that would apply if the deceased had made no testamentary disposition. Anyone wishing to calculate the compulsory share therefore needs precise knowledge of the statutory succession and of the value of the estate. The question “How much is the compulsory share of an inheritance?” must therefore always be considered in the context of the individual family situation.
Who is entitled to the compulsory share?
The entitlement to the compulsory share is governed by statute and is available only to a specific group of relatives. First and foremost, this includes the children of the deceased. If a child has already died, that child’s descendants can take over the claim. The spouse or registered civil partner also has a statutory right to the compulsory share. If there are no descendants, the parents of the deceased may also be entitled to a compulsory share.
To assert the compulsory share claim, the person entitled must take action. The compulsory share is a monetary claim directed against the heirs. No particular form is prescribed for asserting it; for evidential reasons, however, it is advisable to send the heirs a written demand to pay out the compulsory share. The claim is generally time-barred after three years, with the limitation period starting at the end of the year in which the person entitled learned of the death and of their disinheritance.
It is important to know that not all relatives are entitled to a compulsory share. Siblings, nieces, nephews or more distant relatives are generally not entitled. Even if the deceased tried to circumvent the compulsory share claim by means of a will, the claim remains protected by law. Anyone wishing to calculate their compulsory share must therefore first clarify the family constellation and the value of the estate.
Calculating the compulsory share: how to proceed
Anyone wishing to calculate the compulsory share first determines the value of the estate. All of the deceased’s assets, such as real estate, bank balances, securities and other possessions, are added together. The liabilities of the estate, for example debts or funeral costs, are then deducted from this gross value. The remaining amount, the so-called net estate (Reinnachlass), serves as the basis for calculating the compulsory share.
The compulsory share amounts to half of the statutory share of the inheritance. This statutory share is calculated as if there were no will. If, for example, the deceased leaves two children but no spouse, each child would be entitled to half of the estate. In this case, the compulsory share of a disinherited child would be one quarter of the value of the estate. If the deceased also leaves a spouse living under the statutory matrimonial property regime, the spouse inherits half; each child’s statutory share then falls to one quarter, and the compulsory share to one eighth.
To determine the exact amount of the compulsory share, a detailed valuation of the estate is often required. Persons entitled to a compulsory share have the right to demand information from the heirs in the form of an inventory of the estate (Nachlassverzeichnis) listing all of the deceased’s assets and liabilities. To be able to calculate the compulsory share, the precise valuation of the estate and the family situation are therefore decisive.
Can the compulsory share be reduced or withdrawn?
In certain cases, the compulsory share can be reduced or even withdrawn entirely. A reduction is possible if the person entitled to the compulsory share already received substantial assets during the deceased’s lifetime. Such gifts, also known as advance gifts (Vorempfänge), are set off against the compulsory share if the deceased stipulated this when making the gift. This is intended to prevent the person entitled from benefiting twice.
A complete withdrawal of the compulsory share is only permitted under strict statutory conditions. The law lists the grounds exhaustively: for example, if the person entitled makes an attempt on the life of the deceased or of a person close to the deceased, is guilty of a crime or serious intentional offence against them, maliciously breaches their statutory duty of maintenance, or is sentenced to at least one year’s imprisonment without probation for an intentional criminal offence and their participation in the estate is therefore unreasonable. The withdrawal must be expressly ordered in the will, and the reasons for it must be stated clearly and comprehensibly.
Even though the compulsory share is in principle protected by law, these rules show that under certain circumstances it is possible to reduce or withdraw it. Such measures are, however, legally complex and require careful examination. The question of how much the compulsory share amounts to in an individual case therefore cannot be answered in general terms and depends on the individual circumstances.
Can the compulsory share be reduced or withdrawn?
In certain cases, the compulsory share can be reduced or even withdrawn entirely. A reduction is possible if the person entitled to the compulsory share already received substantial assets during the deceased’s lifetime. Such gifts, also known as advance gifts (Vorempfänge), are set off against the compulsory share if the deceased stipulated this when making the gift. This is intended to prevent the person entitled from benefiting twice.
A complete withdrawal of the compulsory share is only permitted under strict statutory conditions. The law lists the grounds exhaustively: for example, if the person entitled makes an attempt on the life of the deceased or of a person close to the deceased, is guilty of a crime or serious intentional offence against them, maliciously breaches their statutory duty of maintenance, or is sentenced to at least one year’s imprisonment without probation for an intentional criminal offence and their participation in the estate is therefore unreasonable. The withdrawal must be expressly ordered in the will, and the reasons for it must be stated clearly and comprehensibly.
Even though the compulsory share is in principle protected by law, these rules show that under certain circumstances it is possible to reduce or withdraw it. Such measures are, however, legally complex and require careful examination. Anyone wishing to calculate the compulsory share must therefore also check whether advance gifts are to be set off or whether a withdrawal comes into consideration.
What role does the compulsory share play in the inheritance process?
The compulsory share plays a central role in the inheritance process, particularly when disputes arise between the heirs and the persons entitled to a compulsory share. Such conflicts frequently arise when there is uncertainty about the value of the estate or the calculation of the compulsory share. In many cases, a court ruling is necessary to settle the claims of those involved.
Persons entitled to a compulsory share have the right to demand information about the estate from the heirs. This includes the preparation of an inventory of the estate that lists all of the deceased’s assets and liabilities in detail. If the heir fails to comply with this obligation, the person entitled to the compulsory share can enforce their claim in court.
To be able to calculate the compulsory share, a careful valuation of the deceased’s assets is required. Timely advice from an experienced lawyer can help to avoid legal disputes and to find a fair solution for everyone involved. The compulsory share thus remains an important mechanism for safeguarding the rights of close relatives in the inheritance process.
What time limits apply to claiming the compulsory share?
Claiming the compulsory share is subject to a limitation period, which is set by law at three years. This period begins at the end of the year in which the person entitled to the compulsory share learned of the death and of their disinheritance. It is important to observe this period, as the heir can refuse payment once it has expired.
Regardless of whether and when the person entitled learns of the death, the claim becomes time-barred at the latest 30 years after the death.
Observing the limitation periods is crucial so as not to lose the entitlement to the compulsory share. Anyone who would like to have their compulsory share calculated, or who is unsure whether they are entitled to it, should seek legal advice at an early stage. Professional support can help to secure your own rights and to avoid possible mistakes when asserting the claim.
Frequently asked questions
Those entitled are children, spouses, registered civil partners and, in some cases, the parents of the deceased
The compulsory share corresponds to half of the statutory share of the inheritance that would have applied without a will or inheritance contract.
Yes, a withdrawal is possible, but only on the grounds exhaustively listed by law, for example in the case of serious criminal offences against the deceased or persons close to the deceased.
First, the value of the estate on the date of death is determined: all assets less liabilities. The person entitled receives half of their statutory share of this – for example, one eighth for one of two children alongside a spouse living under the statutory matrimonial property regime.
