Compulsory share of an inheritance: entitlement, amount and calculation

What is the compulsory share?

The compulsory share is the statutory minimum participation of the closest relatives in the estate. A testator may freely decide in their will who inherits. They can disinherit their children or their spouse. But these do not go away entirely empty-handed: they can claim the compulsory share from the heirs, i.e. half of the value of their statutory share of the inheritance (Sec. 2303 (1) BGB).

The difference between an heir and a person entitled to a compulsory share is important:

• An heir becomes the owner of the estate, belongs to the community of heirs and is liable for the debts.
• A person entitled to a compulsory share only has a monetary claim against the heirs. They have no claim to the house, the car or particular keepsakes, but are not liable for debts either.

The claim arises on death and can be inherited and transferred (Sec. 2317 BGB). It does not come automatically: the probate court (Nachlassgericht, a department of the local court) pays nothing out. You must assert it against the heirs yourself.

Who is entitled to the compulsory share?

Only descendants, parents and the spouse (Sec. 2303 BGB) and the registered civil partner (Sec. 10 (6) LPartG) are entitled to a compulsory share. The requirement is that they have been excluded from succession by a disposition upon death, i.e. a will or contract of inheritance, or receive less than their compulsory share.

Children

All children have equal rights: those born within marriage, outside marriage and adopted children. Special rules apply to the adoption of adults: the child additionally remains related to its biological relatives, but the effect of the adoption does not extend to the relatives of the adoptive parent (Sec. 1770 (1) and (2) BGB). For children, the compulsory share is the most common case, for example when parents appoint each other as sole heirs in a Berlin will.

Grandchildren

Grandchildren only have a compulsory share if their parent, i.e. the testator's child, cannot claim it, above all because that parent died before the testator. As long as the child can claim the compulsory share themselves or accepts what was left to them, the grandchildren are excluded (Sec. 2309 BGB).

Spouse and registered civil partner

The surviving spouse is entitled to a compulsory share if the marriage still existed at the time of death. There is no right of inheritance and therefore no compulsory share if the requirements for divorce were met and the testator had applied for or consented to the divorce (Sec. 1933 BGB). The same applies to registered civil partners as to spouses (Sec. 10 (6) LPartG). The amount of the spouse's compulsory share depends on the matrimonial property regime (see below).

Parents

Parents are entitled to a compulsory share if the deceased has no children or grandchildren who inherit or can claim the compulsory share (Sec. 2309 BGB). Typical case: a son without children appoints his partner as sole heir.

No entitlement: siblings, stepchildren, unmarried partners

• Siblings never have a compulsory share. They only inherit under intestate succession, and a will can pass them over completely.
• Stepchildren are not descendants of the step-parent. A compulsory share only arises through adoption.
• Unmarried partners without marriage or a registered civil partnership have neither a statutory right of inheritance nor a compulsory share.
• Children-in-law, nieces, nephews and more distant relatives do not either.

How much is the compulsory share?

The formula is simple: compulsory share = value of the estate × statutory share of the inheritance × ½. The statutory share is where it gets difficult, because it depends on who inherits alongside you:

• Children inherit in equal shares (Sec. 1924 (4) BGB).
• Alongside children, the spouse inherits a quarter (Sec. 1931 (1) BGB). Under the statutory matrimonial property regime of the community of accrued gains (Zugewinngemeinschaft), a further quarter is added (Sec. 1371 (1) BGB), making half in total.
• Alongside parents, the spouse inherits half, and three quarters with the additional quarter under the community of accrued gains.
• The calculation also counts those who have been disinherited or have disclaimed, but not anyone who has dropped out through a waiver of inheritance (Sec. 2310 BGB).

Table of shares with amounts

All amounts per person, calculated on the estate after deduction of debts, without gifts and without amounts to be credited. Spouse stands for spouse or registered civil partner.

Family constellation	Statutory share of the inheritance	Compulsory share	for €100,000	for €200,000	for €500,000
Only 1 child, no spouse	1/1	1/2	€50,000	€100,000	€250,000
Only 2 children, per child	1/2	1/4	€25,000	€50,000	€125,000
Only 3 children, per child	1/3	1/6	€16,666.67	€33,333.33	€83,333.33
Spouse (community of accrued gains) inherits, 1 child	1/2	1/4	€25,000	€50,000	€125,000
Spouse (community of accrued gains) inherits, 2 children, per child	1/4	1/8	€12,500	€25,000	€62,500
Spouse (community of accrued gains) inherits, 3 children, per child	1/6	1/12	€8,333.33	€16,666.67	€41,666.67
Spouse (community of accrued gains) disinherited, alongside children: small compulsory share, plus equalisation of accrued gains	1/4	1/8	€12,500	€25,000	€62,500
No children, unmarried, both parents alive, per parent	1/2	1/4	€25,000	€50,000	€125,000
No children, unmarried, only one parent alive, no siblings, nieces or nephews	1/1	1/2	€50,000	€100,000	€250,000
No children, unmarried, only one parent alive, siblings exist	1/2	1/4	€25,000	€50,000	€125,000
No children, spouse (community of accrued gains) inherits, both parents alive, per parent	1/8	1/16	€6,250	€12,500	€31,250

How to read the rows with a spouse: if the spouse inherits, for example as sole heir under a Berlin will, their share increases by the accrued gains quarter, and the children calculate with the smaller remainder. If, on the other hand, the spouse is disinherited and receives no legacy either, they receive the equalisation of accrued gains under the rules of matrimonial property law and the compulsory share from the non-increased share of the inheritance, i.e. one eighth alongside children (Sec. 1371 (2) BGB). The equalisation of accrued gains depends on the increase in assets during the marriage and cannot be stated as a flat figure. It is deducted from the estate as a debt before the compulsory share is calculated. In this case, other persons entitled to a compulsory share also calculate with the non-increased share of the spouse.

Example from the table: How much is the compulsory share for €500,000? If a widowed father leaves €500,000 and has disinherited one of two children, that child receives €125,000. If the mother is still alive, inherits alone under the community of accrued gains and there are two children, it is €62,500 per child.

Spouse with separation of property

With separation of property (Gütertrennung), there is no accrued gains quarter. Alongside one or two children, the spouse and each child inherit in equal shares (Sec. 1931 (4) BGB); from three children, the spouse keeps the quarter.

Separation of property	Share of the inheritance per child	Compulsory share per child	Compulsory share of spouse	per child for €200,000
Spouse and 1 child	1/2	1/4	1/4	€50,000
Spouse and 2 children	1/3	1/6	1/6	€33,333.33
Spouse and 3 children	1/4	1/8	1/8	€25,000

Spouse with community of property

Under community of property (Gütergemeinschaft), the spouse inherits a quarter alongside children without any addition, and the compulsory share is one eighth. Only the deceased's share in the joint property and their own separate assets belong to the estate (Sec. 1482 BGB).

Large and small compulsory share of the spouse

Alongside children, the "large compulsory share" is one quarter (half of the increased share of one half), and the "small compulsory share" is one eighth (half of the non-increased quarter). The large compulsory share plays a role if the spouse inherits something or receives a legacy that is worth less: they can then claim the difference up to the large compulsory share. If they disclaim, they receive the equalisation of accrued gains and the small compulsory share (Sec. 1371 (3) BGB). What to bear in mind here is explained in the guide to disclaiming an inheritance.

Calculating the compulsory share in 3 steps

Step 1: Determine the value of the estate. What counts are the composition and value on the date of death (Sec. 2311 (1) BGB). A value set by the testator does not count (Sec. 2311 (2) BGB).

Deducted	Not deducted
debts of the testator, such as loans, taxes, unpaid bills	legacies and testamentary directions under the will
funeral costs (Sec. 1968 BGB)	compulsory share claims themselves
costs of the inventory of the estate and of valuation (Sec. 2314 (2) BGB)	inheritance tax of the heir

Step 2: Determine the notional share of the inheritance. How much would you have inherited without a will? This follows from intestate succession and the table of shares above.

Step 3: Halve it. The compulsory share is half of this share, applied to the value of the estate.

Example calculation: Klaus is married, and the marriage was under the statutory matrimonial property regime. He has two children, Sarah and Jonas. In a Berlin will, the spouses appointed each other as sole heirs. Klaus dies.

Item	Amount
Owner-occupied flat (market value on the date of death)	€190,000
Bank balances	€30,000
Car	€10,000
Total assets	€230,000
Outstanding loan	minus €22,000
Funeral costs	minus €8,000
Value of the estate	€200,000

1. Statutory share of the wife: one quarter (Sec. 1931 (1) BGB) plus one quarter for the equalisation of accrued gains (Sec. 1371 (1) BGB) = 1/2.
2. The other half remains for the children, in equal shares (Sec. 1924 (4) BGB): 1/4 each.
3. Compulsory share per child: half of 1/4 = 1/8 (Sec. 2303 (1) BGB).
4. €200,000 × 1/8 = €25,000 per child. The widow must pay a total of €50,000 to Sarah and Jonas if both claim the compulsory share.

If the testator gave you something during their lifetime with the stipulation that it is to be credited against the compulsory share, it is deducted (Sec. 2315 BGB). Among siblings, equalisation obligations can also shift the compulsory share, for example for care provided (Sec. 2316 BGB). A simple calculator does not cover these cases.

A house or flat in the estate

For real estate, the market value on the date of death is decisive, i.e. the price that could be achieved on a sale. Land charges only reduce the value to the extent that a loan is still outstanding. As a person entitled to a compulsory share, you can demand that the value be determined, usually by an expert valuation. The costs are borne by the estate (Sec. 2314 (1) sentence 2, (2) BGB). If the property is sold shortly after the death, the purchase price can be an indication of its value.

Does the heir have to sell the house to pay the compulsory share?

The compulsory share is a monetary claim, due on death. The heir must pay, if necessary from savings, with a loan or indeed through a sale. They have no right to offer a share in the house instead of money.

There is, however, a protective rule: the heir can demand a deferral if immediate payment would be an unreasonable hardship for them because of the nature of the estate, in particular if they would otherwise have to give up the family home (Sec. 2331a (1) BGB). The interests of the person entitled to the compulsory share are taken into account. If the claim is undisputed, the probate court decides. The deferred amount bears interest (Sec. 2331a (2) in conjunction with Sec. 1382 (2) BGB).

Example: The widow inherits the detached house worth €400,000 as sole heir, and nothing else. The two children each have a compulsory share of one eighth, i.e. €50,000 each. If the widow cannot raise the €100,000 without selling the house, a deferral or an instalment arrangement may be considered. Many families reach an out-of-court agreement in this situation.

Lifetime gifts: the claim to supplement the compulsory share

So that the compulsory share is not hollowed out by gifts shortly before death, there is the claim to supplement the compulsory share (Pflichtteilsergänzungsanspruch, Sec. 2325 BGB). Assets given away are notionally added to the estate, and you can claim the amount by which your compulsory share increases as a result.

Tapering: 10 per cent per year

A gift counts in full in the first year before the death, and one tenth less in each further year. Once ten years have passed since the gift was made, it is disregarded (Sec. 2325 (3) BGB).

Time between gift and death	Portion that counts	For a gift of €100,000
up to 1 year	100%	€100,000
over 1 to 2 years	90%	€90,000
over 2 to 3 years	80%	€80,000
over 3 to 4 years	70%	€70,000
over 4 to 5 years	60%	€60,000
over 5 to 6 years	50%	€50,000
over 6 to 7 years	40%	€40,000
over 7 to 8 years	30%	€30,000
over 8 to 9 years	20%	€20,000
over 9 to 10 years	10%	€10,000
more than 10 years	0%	€0

Example: A widowed father appoints his partner as sole heir, and his two children are disinherited. The estate amounts to €200,000. Three and a half years before his death, he gave his partner €100,000. Of this, 70% counts, i.e. €70,000.

• Compulsory share per child: €200,000 × 1/4 = €50,000
• Supplement per child: €70,000 × 1/4 = €17,500
• Total: €67,500 per child

For items that are not consumed, for example real estate, the law uses the value on the date of death, but at most the lower value at the time of the gift (Sec. 2325 (2) BGB). For land, the start of the period depends on when the gift is made, usually the registration of the transfer in the land register.

Special cases: spouse, usufruct, right of residence

• Gift to the spouse: The ten-year period does not begin before the marriage is dissolved (Sec. 2325 (3) sentence 3 BGB). If the marriage ends by death, the gift therefore counts in full.
• Usufruct or right of residence reserved: If the testator transferred the house but continued to live in it or collect the rent, they did not give up the item in economic terms. The period then often does not begin to run at all.
• Customary gifts: Usual presents for birthdays or Christmas are disregarded (Sec. 2330 BGB).
• Your own gifts: If you yourself received a gift from the testator, it is added to the estate and credited against your supplement (Sec. 2327 BGB).
• The recipient pays: If the heir is not obliged to pay the supplement, for example because the estate is empty, you can turn to the recipient of the gift (Sec. 2329 BGB).

Can the compulsory share be avoided by making gifts?

Only partly. Gifts only take full effect after ten years, and in the case of spouses and reserved usufruct often not at all. The only reliable way to exclude the compulsory share is a notarised waiver of the compulsory share (Sec. 2346 (2), Sec. 2348 BGB). Transfers to a foundation can also give rise to supplementary claims; see the guide to the family foundation.

Compulsory share despite a will and under a Berlin will

A will is actually the prerequisite for the compulsory share: only someone who has been disinherited by a will or contract of inheritance can claim it (Sec. 2303 BGB). Without a will, you inherit under intestate succession and do not need a compulsory share.

• Share of the inheritance too small: If you are an heir, but with less than half of your statutory share, you can claim the difference as an additional compulsory share (Sec. 2305 BGB).
• Burdened share of the inheritance: If, as an heir, you are burdened with legacies, testamentary directions, administration by an executor or a subsequent inheritance, you can disclaim and claim the compulsory share (Sec. 2306 BGB). The period for disclaiming only begins once you know of the burden.
• Only a legacy: If you disclaim the legacy, you receive the full compulsory share. If you accept it, it is credited (Sec. 2307 BGB).

Berlin will: the children's compulsory share

In a Berlin will, spouses appoint each other as sole heirs, and the children only inherit after both have died. On the first death, the children are therefore disinherited and can claim the compulsory share from the surviving parent. Many Berlin wills therefore contain a compulsory share penalty clause: anyone who claims the compulsory share on the first death is also to receive only the compulsory share on the second death. Whether making the claim is worthwhile should therefore be checked in the individual case beforehand.

Can the compulsory share be withdrawn or lapse?

Disinheriting is easy, taking away the compulsory share is hard. It only lapses in a few cases:

• Deprivation of the compulsory share: Only for serious misconduct, for example if the child seeks the life of the testator or close relatives, commits a crime or serious intentional offence against them, maliciously breaches the duty of maintenance, or is finally sentenced to at least one year's imprisonment without probation for an intentional criminal offence, making their participation in the estate unreasonable (Sec. 2333 BGB). The reason must be stated in the will and must exist when the will is made (Sec. 2336 BGB). Disputes or breaking off contact are not enough.
• Waiver of the compulsory share: A contract with the testator during their lifetime, notarised (Sec. 2346 (2), Sec. 2348 BGB). Often in return for a settlement payment.
• Unworthiness to receive the compulsory share: In the case of serious misconduct, as with unworthiness to inherit, by contesting (Sec. 2345 (2) BGB).
• Disclaimer: Anyone who disclaims the inheritance without a particular reason usually also loses the compulsory share. Exceptions are the tactical disclaimer under Sec. 2306 BGB and the disclaimer by the spouse under the community of accrued gains (Sec. 1371 (3) BGB).
• Limitation: see the next section.

A testator who wants to keep a child's compulsory share small can make gifts early, stipulate that something is to be credited or agree a waiver. How to set up a will for this is explained in the guide to writing a will. Since the inheritance law reform of 2010, today's tapering and today's grounds for deprivation apply.

Limitation: until when can you claim the compulsory share?

The claim to the compulsory share becomes time-barred within the regular period of three years (Sec. 195 BGB). It begins at the end of the year in which you learned, or without gross negligence should have learned, of the death and of the disposition adversely affecting you, usually the will (Sec. 199 (1) BGB). Regardless of your knowledge, the claim ends at the latest 30 years after the death (Sec. 199 (3a) BGB).

Death	Knowledge of death and will	Limitation period begins	Claim time-barred at the end of
12 May 2026	July 2026	31 December 2026	31 December 2029
12 May 2026	March 2027	31 December 2027	31 December 2030

Sec. 2332 BGB governs two special features: the claim against a recipient of a gift under Sec. 2329 BGB becomes time-barred from the death, regardless of knowledge. And limitation is not suspended because you can only claim the compulsory share after a disclaimer.

The limitation period also runs if the heirs provide no information. It is suspended above all by bringing an action, including an action by stages (Sec. 204 (1) no. 1 BGB), or by negotiations about the claim (Sec. 203 BGB). An agreement with the heirs on limitation is possible, but an extension only up to a maximum of 30 years from the statutory start of the limitation period (Sec. 202 (2) BGB).

How to obtain your compulsory share

1. Request information: If you are not an heir, the heir must, on request, provide you with information about the composition of the estate (Sec. 2314 (1) BGB). You can demand an inventory, be present when it is drawn up or have it drawn up by a notary. Gifts from the last ten years are included.
2. Have the value determined: For real estate, businesses or valuables, you can demand a valuation. The costs are borne by the estate (Sec. 2314 (2) BGB).
3. Quantify the claim: Your amount follows from the value of the estate, your share and any supplement.
4. Demand payment: in writing and with a deadline. After that, you can claim default interest.
5. Sue if necessary: An action by stages combines information, where appropriate an affidavit, and payment in one set of proceedings.

Taxes: The compulsory share is subject to inheritance tax. The tax only arises when you assert it (Sec. 9 (1) no. 1 (b) ErbStG). Whether and how much tax is payable depends on allowances and the tax class. Have this calculated by a tax adviser.