{"id":6020,"date":"2026-08-29T14:57:35","date_gmt":"2026-08-29T12:57:35","guid":{"rendered":"https:\/\/ra-cocron.de\/?post_type=news&#038;p=6020"},"modified":"2026-10-27T08:50:46","modified_gmt":"2026-10-27T07:50:46","slug":"legacy-compulsory-share-section-2318-bgb-martins-formula","status":"publish","type":"news","link":"https:\/\/ra-cocron.de\/en\/news\/legacy-compulsory-share-section-2318-bgb-martins-formula\/","title":{"rendered":"Legacy and compulsory share: Section 2318 BGB in 4 examples"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\">Offsetting a legacy against the compulsory share \u2013 the&nbsp;reduction under Section&nbsp;2318&nbsp;BGB<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>If you want to offset a legacy against the compulsory share, you will quickly come up against a central question: who bears the burden of the compulsory share \u2013 the heir alone, or can legacies be reduced proportionately?<\/strong>&nbsp;Where a testator benefits people through legacies and at the same time disinherits persons entitled to a compulsory share, Section 2318 of the German Civil Code (BGB) provides the answer. This article explains the right of reduction and Martin&#8217;s formula (Martin&#8217;sche Formel) using&nbsp;four&nbsp;practical examples.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The legacy (Verm\u00e4chtnis) \u2013 the gift of a specific item or value from the estate to a person without appointing that person as heir \u2013 is a tried and tested tool in estate planning. It becomes problematic as soon as statutory compulsory share (Pflichtteil) claims also exist because one or more descendants have been&nbsp;disinherited.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In&nbsp;such cases,&nbsp;the&nbsp;German&nbsp;Civil Code provides in Section&nbsp;2318(1) BGB&nbsp;for a so-called&nbsp;<strong>right of reduction<\/strong>&nbsp;(K\u00fcrzungsrecht): the&nbsp;burdened heir&nbsp;can demand&nbsp;that&nbsp;legatees also&nbsp;bear a proportionate share of the&nbsp;compulsory share burden \u2013 the&nbsp;legacy&nbsp;is therefore&nbsp;offset proportionately against&nbsp;the compulsory share.&nbsp;How this&nbsp;contribution&nbsp;is calculated&nbsp;and which&nbsp;special features&nbsp;apply in&nbsp;different&nbsp;constellations is shown by&nbsp;the following&nbsp;four&nbsp;practical examples.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">The&nbsp;right of reduction&nbsp;under Section 2318 BGB<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">In principle, the compulsory share claim is directed against the heir \u2013 he or she is the one who has to pay out the compulsory share in cash. Since legacies reduce the&nbsp;estate&nbsp;without&nbsp;the&nbsp;legatees&nbsp;contributing&nbsp;to&nbsp;the liabilities of the estate, it would be&nbsp;unfair to let the&nbsp;heir bear the burden alone. The&nbsp;right of reduction&nbsp;under Section 2318 BGB&nbsp;creates&nbsp;a&nbsp;proportionate&nbsp;balance here&nbsp;by offsetting the&nbsp;legacy&nbsp;proportionately against&nbsp;the compulsory share.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Martin&#8217;s&nbsp;formula<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The&nbsp;reduction is calculated&nbsp;using what is known as&nbsp;<strong>Martin&#8217;s&nbsp;formula<\/strong>:<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\"><strong>Martin&#8217;s formula:<\/strong><br>Reduction amount = (value of legacy \u00f7 value of estate) \u00d7 amount of compulsory share<\/p>\n<\/blockquote>\n\n\n\n<p class=\"wp-block-paragraph\">Martin&#8217;s formula ensures that each legacy only contributes to the compulsory share burden in proportion to its value relative to the total estate \u2013 no legatee is burdened&nbsp;disproportionately.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Martin&#8217;s formula ensures that each legacy only contributes to the compulsory share burden in proportion to its value relative to the total estate \u2013 no legatee is burdened disproportionately.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\">Case 1 \u2013 Partner as sole heir, one disinherited child<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Facts<\/strong><br>The testator is divorced. He leaves behind his son Klaus, who is completely disinherited, and his partner Luise, whom he appoints as sole heir. He leaves \u20ac125,000 to his friend Friedrich as a legacy. The total estate amounts to \u20ac400,000.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Solution<\/strong><br>As the only child, Klaus is entitled to a compulsory share of \u20ac200,000. Luise is initially solely liable, but can demand under Section 2318(1) BGB that Friedrich&#8217;s legacy bears a proportionate share. Applying Martin&#8217;s formula:<\/p>\n\n\n\n<div class=\"wp-block-group\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<pre class=\"wp-block-preformatted\">\u20ac125,000 \u00f7 \u20ac400,000 \u00d7 \u20ac200,000 = \u20ac62,500<\/pre>\n<\/div><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">The legacy is reduced by 50% (= compulsory share ratio).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Result:<\/strong>&nbsp;Luise \u2192 \u20ac137,500 | Friedrich \u2192 \u20ac62,500 | Klaus (compulsory share) \u2192 \u20ac200,000<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\"><strong>Practical tip:<\/strong>&nbsp;If the legacy is a tangible asset (e.g. a property), Friedrich can avert the reduction by making a cash payment to Luise \u2013 this way the asset remains undivided.<\/p>\n<\/blockquote>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\">Case 2 \u2013 Two children, a legacy for each \u2013 only one is disinherited<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Facts<\/strong><br>The testator is widowed and has two children: son Simon (disinherited) and daughter Tina. His partner Luise is appointed sole heir. Tina receives a legacy of \u20ac125,000, and his friend Friedrich also receives \u20ac125,000. Estate: \u20ac500,000.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Solution<\/strong><br>Simon&#8217;s compulsory share amounts to \u20ac125,000 (\u00bc \u00d7 \u20ac500,000). Tina&#8217;s legacy corresponds exactly to this ratio and is not reduced. Friedrich, on the other hand, initially bears 25% of his legacy, plus the shortfall from Tina:<\/p>\n\n\n\n<div class=\"wp-block-group\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<pre class=\"wp-block-preformatted\">Step 1:                  \u20ac125,000 \u00f7 \u20ac500,000 \u00d7 \u20ac125,000 = \u20ac31,250.00\nStep 2 (Tina shortfall):          25% \u00d7 \u20ac31,250          =  \u20ac7,812.50\n\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\nTotal reduction Friedrich:                                  \u20ac39,062.50<\/pre>\n<\/div><\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Result:<\/strong>&nbsp;Tina \u2192 \u20ac125,000 | Friedrich \u2192 \u20ac85,937.50 | Simon (compulsory share) \u2192 \u20ac85,937.50 | Luise \u2192 \u20ac203,125<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\">Case 3 \u2013 Son as heir, daughter disinherited \u2013 legacy exceeds net share<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Facts<\/strong><br>The testator is widowed and has two children: son Simon (sole heir) and daughter Tina (disinherited). His partner Luise receives a legacy of \u20ac350,000. Estate: \u20ac400,000.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Solution<\/strong><br>Tina&#8217;s compulsory share amounts to \u20ac100,000. After paying out the legacy, Simon would be left with only \u20ac50,000. Simon can reduce the legacy by the full amount of the compulsory share:<\/p>\n\n\n\n<div class=\"wp-block-group\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<pre class=\"wp-block-preformatted\">Legacy (unreduced):              \u20ac350,000\n\u2013 Reduction (Tina's share):      \u20ac100,000\n\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\nLegacy (after reduction):        \u20ac250,000<\/pre>\n<\/div><\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Result:<\/strong>&nbsp;Simon \u2192 \u20ac50,000 | Tina (compulsory share) \u2192 \u20ac100,000 | Luise \u2192 \u20ac250,000<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\"><strong>Practical tip:<\/strong>&nbsp;Once the inheritance has been accepted, all testamentary obligations must be fulfilled. Simon could only have claimed his own compulsory share by disclaiming the inheritance.<\/p>\n<\/blockquote>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\">Case 4 \u2013 Disclaimer: substitute heirs are liable for the compulsory share and the legacy<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Facts<\/strong><br>Variation of case 3: Simon disclaims the inheritance. The testator has appointed his parents as substitute heirs. Daughter Tina is still disinherited, and Luise receives the legacy of \u20ac350,000. Estate: \u20ac400,000.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Solution<\/strong><br>The parents step in as substitute heirs, but have no compulsory share entitlement of their own, as the testator has children. They must use the entire estate to satisfy all claims:<\/p>\n\n\n\n<div class=\"wp-block-group\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<pre class=\"wp-block-preformatted\">Estate:                    \u20ac400,000\n\u2013 Compulsory share Tina:   \u20ac100,000\n\u2013 Compulsory share Simon:  \u20ac100,000\n\u2013 Legacy Luise:            \u20ac200,000\n\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\nRemaining (parents):             \u20ac0<\/pre>\n<\/div><\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Result:<\/strong>&nbsp;Tina \u2192 \u20ac100,000 | Simon \u2192 \u20ac100,000 | Luise \u2192 \u20ac200,000 | Parents \u2192 \u20ac0<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Summary: the key principles<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Right of reduction proportional to the value of the estate:<\/strong>&nbsp;legacies are not offset against the compulsory share equally, but in proportion to their value relative to the total estate. Martin&#8217;s formula ensures that no legatee is burdened disproportionately.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Accepting the inheritance is binding:<\/strong>&nbsp;anyone who accepts the inheritance is bound by all testamentary obligations \u2013 including legacies. The appointed heir&#8217;s own compulsory share claim lapses upon acceptance.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Substitute heirs without a compulsory share entitlement:<\/strong>&nbsp;parents and grandparents as substitute heirs have no compulsory share entitlement of their own if the testator has descendants.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Legacies of specific assets can be preserved:<\/strong>&nbsp;if the legacy is a tangible asset, the legatee can avert the reduction by paying cash \u2013 an often overlooked scope for planning.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Frequently asked questions about offsetting legacies against the compulsory share<\/h2>\n\n\n<!--blockstudio\/cocron\/cr-accordion-group--><div class=\"accordion\">\n<!--blockstudio\/cocron\/cr-accordion--><div class=\"accordion__item wp-block-cocron-cr-accordion\">\n    <button class=\"accordion__header\">\n        <h3><strong>Can a legacy be offset against the compulsory share?<\/strong><\/h3>\n        <svg class=\"accordion__icon\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"14\" height=\"8\" viewbox=\"0 0 14 8\" fill=\"none\">\n        <path d=\"M2 0L7 5L12 0L14 1L7 8L0 1L2 0Z\" fill=\"currentColor\"><\/path>\n        <\/svg>\n    <\/button>\n    <div class=\"accordion__panel\">\n        <div class=\"accordion__content-wrapper\">\n        <div>\n\n<p class=\"wp-block-paragraph\">Yes. Under Section 2318 BGB, the heir burdened with the compulsory share can demand that legatees bear a proportionate share of the compulsory share burden. The legacy is reduced accordingly.<\/p>\n\n<\/div>\n        <\/div>\n    <\/div>\n    <\/div>\n\n<!--blockstudio\/cocron\/cr-accordion--><div class=\"accordion__item wp-block-cocron-cr-accordion\">\n    <button class=\"accordion__header\">\n        <h3><strong>How is the reduction of a legacy under Section 2318 BGB calculated?<\/strong><\/h3>\n        <svg class=\"accordion__icon\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"14\" height=\"8\" viewbox=\"0 0 14 8\" fill=\"none\">\n        <path d=\"M2 0L7 5L12 0L14 1L7 8L0 1L2 0Z\" fill=\"currentColor\"><\/path>\n        <\/svg>\n    <\/button>\n    <div class=\"accordion__panel\">\n        <div class=\"accordion__content-wrapper\">\n        <div>\n\n<p class=\"wp-block-paragraph\">Using Martin&#8217;s formula: reduction amount = (value of legacy &divide; value of estate) &times; amount of compulsory share. This way, each legacy only bears its proportionate share.<\/p>\n\n<\/div>\n        <\/div>\n    <\/div>\n    <\/div>\n\n<!--blockstudio\/cocron\/cr-accordion--><div class=\"accordion__item wp-block-cocron-cr-accordion\">\n    <button class=\"accordion__header\">\n        <h3><strong>Who is liable for the compulsory share &ndash; the heir or the legatee?<\/strong><\/h3>\n        <svg class=\"accordion__icon\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"14\" height=\"8\" viewbox=\"0 0 14 8\" fill=\"none\">\n        <path d=\"M2 0L7 5L12 0L14 1L7 8L0 1L2 0Z\" fill=\"currentColor\"><\/path>\n        <\/svg>\n    <\/button>\n    <div class=\"accordion__panel\">\n        <div class=\"accordion__content-wrapper\">\n        <div>\n\n<p class=\"wp-block-paragraph\">Initially the heir. Through the right of reduction under Section 2318 BGB, however, legatees can be called upon to contribute proportionately.<\/p>\n\n<\/div>\n        <\/div>\n    <\/div>\n    <\/div>\n\n<!--blockstudio\/cocron\/cr-accordion--><div class=\"accordion__item wp-block-cocron-cr-accordion\">\n    <button class=\"accordion__header\">\n        <h3><strong>Can a legatee avert the reduction?<\/strong><\/h3>\n        <svg class=\"accordion__icon\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"14\" height=\"8\" viewbox=\"0 0 14 8\" fill=\"none\">\n        <path d=\"M2 0L7 5L12 0L14 1L7 8L0 1L2 0Z\" fill=\"currentColor\"><\/path>\n        <\/svg>\n    <\/button>\n    <div class=\"accordion__panel\">\n        <div class=\"accordion__content-wrapper\">\n        <div>\n\n<p class=\"wp-block-paragraph\">With a legacy of a specific asset (e.g. a property), yes &ndash; by making a compensatory cash payment to the heir. This way the asset remains undivided.<\/p>\n\n<\/div>\n        <\/div>\n    <\/div>\n    <\/div>\n\n<!--blockstudio\/cocron\/cr-accordion--><div class=\"accordion__item wp-block-cocron-cr-accordion\">\n    <button class=\"accordion__header\">\n        <h3><strong>Do substitute heirs have a compulsory share entitlement of their own?<\/strong><\/h3>\n        <svg class=\"accordion__icon\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"14\" height=\"8\" viewbox=\"0 0 14 8\" fill=\"none\">\n        <path d=\"M2 0L7 5L12 0L14 1L7 8L0 1L2 0Z\" fill=\"currentColor\"><\/path>\n        <\/svg>\n    <\/button>\n    <div class=\"accordion__panel\">\n        <div class=\"accordion__content-wrapper\">\n        <div>\n\n<p class=\"wp-block-paragraph\">No. Parents or grandparents as substitute heirs have no compulsory share entitlement of their own as long as the testator has descendants.<\/p>\n\n<\/div>\n        <\/div>\n    <\/div>\n    <\/div>\n<\/div>\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>How a legacy is offset against the compulsory share: the right of reduction under Section 2318 BGB and Martin&#8217;s formula explained with four practical examples.<\/p>\n","protected":false},"featured_media":0,"parent":0,"template":"","news-kategorie":[30],"class_list":["post-6020","news","type-news","status-publish","hentry","news-kategorie-erbrecht"],"_links":{"self":[{"href":"https:\/\/ra-cocron.de\/en\/wp-json\/wp\/v2\/news\/6020","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ra-cocron.de\/en\/wp-json\/wp\/v2\/news"}],"about":[{"href":"https:\/\/ra-cocron.de\/en\/wp-json\/wp\/v2\/types\/news"}],"wp:attachment":[{"href":"https:\/\/ra-cocron.de\/en\/wp-json\/wp\/v2\/media?parent=6020"}],"wp:term":[{"taxonomy":"news-kategorie","embeddable":true,"href":"https:\/\/ra-cocron.de\/en\/wp-json\/wp\/v2\/news-kategorie?post=6020"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}