Compulsory share supplement: when gifts increase the compulsory share

What is the claim to supplement the compulsory share?

The compulsory share is calculated on the estate on the date of death. Anyone who gives away their assets before death could therefore hollow it out. The claim to supplement the compulsory share prevents this.

In essence, Sec. 2325 (1) BGB says: if the testator made a gift to a third party, the person entitled to a compulsory share can demand the amount by which their compulsory share would increase if the gift still belonged to the estate. Lawyers speak of the notional estate (fiktiver Nachlass). The claim is for money, not for the house or account given away.

"Third party" means anyone other than the testator: strangers, associations, foundations, but also the spouse, a child who later becomes an heir, or the person entitled to the compulsory share themselves (Sec. 2327 (1) BGB).

Feature	Compulsory share	Compulsory share supplement
Basis	Sec. 2303 BGB	Sec. 2325 BGB
Calculation base	estate on the date of death	gifts of the last ten years, tapered
Quota	half of the statutory share of the inheritance	the same quota
Who pays	the heir	the heir, alternatively the recipient of the gift (Sec. 2329 BGB)
Limitation begins	end of the year of knowledge (Sec. 199 (1) BGB)	against the heir the same, against the recipient of the gift on the date of death (Sec. 2332 (1) BGB)

Which quota you are entitled to is explained in the guide Compulsory share of an inheritance.

Who is entitled to a compulsory share supplement?

Only someone entitled to a compulsory share at the time of the death has the claim: children and, if a child died first, that child's children, as well as the spouse and the parents of a testator without children (Sec. 2303 BGB) and the registered civil partner (Sec. 10 (6) LPartG). Siblings, nieces, nephews and unmarried partners have no compulsory share and therefore no claim to a supplement either.

Children born only after the gift: They too can demand the supplement. You only need to be entitled to a compulsory share at the time of the death, not already at the time of the gift (Federal Court of Justice (BGH), judgment of 23 May 2012, IV ZR 250/11, press release no. 72/2012).

Heirs can also claim a supplement: An heir who receives half of their statutory share of the inheritance or less can demand the supplement in full; if they receive more, the excess is credited (Sec. 2326 BGB). An example among co-heirs is in the FAQ section.

Which transfers count as a gift?

Sec. 516 BGB is decisive: someone is enriched out of the testator's assets, and both agree that this is free of charge. Typical cases:

• Money paid into the account of a child or grandchild
• Transfer of a house to a child (anticipated succession, vorweggenommene Erbfolge)
• Transfers to the spouse, for example half of a house that only one of them paid for. In inheritance law, case law in principle treats them like gifts, unless they serve, for example, as reasonable provision for old age
• Life insurance with a revocable beneficiary designation for a third party: according to case law, the value applied is the value the testator could have realised in the last second before death, as a rule the surrender value, not the payout (BGH, judgment of 28 April 2010, IV ZR 73/08, press release no. 89/2010)

Mixed gift (gemischte Schenkung): If the recipient gives something in return, for example a payment or a promise to provide care, only the part that is free of charge counts.

What does not count: customary gifts (Anstandsschenkungen), for example usual presents for birthdays or Christmas on a scale that matches the assets (Sec. 2330 BGB). Whether letting someone use a flat free of charge is a gift depends on how it is arranged: case law treats merely allowing use as a loan for use (Leihe), whereas a contractually granted right of residence can be a gift.

Tapering: what percentage of a gift counts?

Since 2010, the tapering model (Abschmelzungsmodell) has applied: "The gift is taken into account in full within the first year before the succession, and one tenth less within each further year before the succession" (Sec. 2325 (3) sentence 1 BGB; on the new version as of 1 January 2010, BGH IV ZR 474/15, para. 10). Once ten years have passed since the gift was made, it is disregarded (sentence 2). For successions before 1 January 2010, the old law still applied (Art. 229 Sec. 23 (4) EGBGB).

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

The period is counted backwards from the date of death, here for a death on Monday, 20 April 2026:

Gift made between	counts at
20 April 2025 and 20 April 2026	100%
20 April 2024 and 19 April 2025	90%
20 April 2023 and 19 April 2024	80%
20 April 2022 and 19 April 2023	70%
20 April 2021 and 19 April 2022	60%
20 April 2020 and 19 April 2021	50%
20 April 2019 and 19 April 2020	40%
20 April 2018 and 19 April 2019	30%
20 April 2017 and 19 April 2018	20%
20 April 2016 and 19 April 2017	10%
up to 19 April 2016	0%

The day on which the gift was made is not counted, and a year ends at the end of the day with the same number (Sec. 186, 187 (1), 188 (2) BGB). A gift made on 20 April 2016 therefore still counts at 10% for a death on 20 April 2026.

When does the 10-year period begin?

The law refers to the "making of the gift" (Leistung des verschenkten Gegenstandes), not to the contract (Sec. 2325 (3) sentence 2 BGB). It follows from this:

House or flat: What matters is not the notary appointment, but the registration of the transfer in the land register (Grundbuch) (BGH, judgment of 29 June 2016, IV ZR 474/15, para. 8, with reference to BGH IVa ZR 149/86).

Usufruct reserved: If the donor reserves the usufruct (Nießbrauch), they have not given up the house in economic terms. According to case law, the period then does not, as a rule, begin to run as long as the usufruct exists (BGH, judgment of 27 April 1994, IV ZR 132/93; confirmed by BGH, judgment of 29 June 2016, IV ZR 474/15). This also applies after the 2010 reform (IV ZR 474/15, para. 10). If the donor later waives the usufruct, the period only begins then. More on this right is in the guide to usufruct.

Right of residence reserved: A right of residence (Wohnrecht) only prevents the period from beginning in exceptional cases. If the testator reserves the right of residence only for part of the house, for example the ground-floor flat, they are no longer "master of the house", and the period runs from the registration of the transfer (BGH IV ZR 474/15, headnote and paras. 14 to 17). If the right of residence extends to the whole house, the position may be different; this depends on the individual case (BGH IV ZR 474/15, paras. 13 and 15, with reference to Higher Regional Court of Munich (OLG München), ZEV 2008, 480). How a right of residence is set up is explained in the guide Lifelong right of residence.

Rights to reclaim: If the donor has reserved the right to demand the house back at any time or on certain events, this can also affect the start of the period.

Gift to the spouse: The period does not begin before the marriage is dissolved (Sec. 2325 (3) sentence 3 BGB). If the marriage ends by death, the gift counts in full, no matter how long ago it was made.

Gift	Period begins	Basis
Money	on handover or crediting to the account	Sec. 2325 (3) BGB, BGH IV ZR 474/15, para. 8
House without reservation	on registration of the transfer in the land register	BGH IV ZR 474/15, para. 8
House with usufruct	as a rule only when the usufruct ends	BGH IV ZR 132/93, IV ZR 474/15
House with right of residence in part of it	on registration of the transfer	BGH IV ZR 474/15
House with right of residence in the whole	individual case	BGH IV ZR 474/15, paras. 13, 15
Gift to the spouse	not before the marriage is dissolved	Sec. 2325 (3) sentence 3 BGB

Calculating the compulsory share supplement

Step by step

1. Value the gift: Consumable things, which include money (Sec. 92 BGB), count at their value at the time of the gift. Everything else, for example a house or shares, counts at the value on the date of death; if the value at the time of the gift was lower, that value applies (Sec. 2325 (2) BGB). This is called the lowest value principle (Niederstwertprinzip). Case law adjusts the earlier value to the date of death using the consumer price index, so that inflation does not work to the detriment of the person entitled.
2. Taper: value times the percentage from the table above.
3. Apply the quota: the tapered value times your compulsory share quota gives the supplement.
4. Deduct your own gifts and add up: your own gifts are credited (see below); compulsory share plus supplement gives your total claim.

Example 1: gift of money to the brother

A widowed mother dies on 20 April 2026. Her will appoints her son as sole heir, and her daughter is disinherited. The estate amounts to €120,000. On 15 January 2022, the mother had transferred €80,000 to her son.

Calculation step	Amount
Daughter's compulsory share quota (statutory share of the inheritance 1/2, half of that)	1/4
Compulsory share from the estate: €120,000 × 1/4	€30,000
Gift of 15 January 2022: period 20 April 2021 to 19 April 2022, i.e. 60% of €80,000	€48,000
Supplement: €48,000 × 1/4	€12,000
Daughter's total claim	€42,000

Calculated without adjustment for purchasing power. The son must pay as heir.

Example 2: house transferred with usufruct

A widowed father transferred his house to his daughter and reserved the usufruct for himself; the transfer was registered on 10 August 2015. He lives in it until his death on 20 April 2026. His partner is his heir, and both children are disinherited. The estate amounts to €250,000. The values of the house in this example are assumed.

Without the usufruct, the gift would be more than ten years old and would no longer count. Because of the usufruct, however, the period has not begun, so the gift counts in full. For the value, the lowest value principle applies: according to case law, the usufruct is deducted if the value at the time of the gift is the lower one.

Calculation step	Amount
Value of the house on 10 August 2015 (assumed)	€300,000
the same value adjusted to 2026 (assumed, using the consumer price index)	€375,000
Value on the date of death (assumed)	€420,000
Lower value: time of the gift	€375,000
less value of the reserved usufruct (assumed)	minus €90,000
Gift to be applied, 100%	€285,000
Son's compulsory share: €250,000 × 1/4	€62,500
Son's supplement: €285,000 × 1/4	€71,250
Son's total claim	€133,750

The daughter who received the gift also has a compulsory share, but the house is credited against her own supplement, so that no supplement remains for her (Sec. 2327 (1) BGB).

Your own gifts are credited

If you yourself received a gift from the testator, your gift is added to the estate like any other and at the same time credited against your supplement (Sec. 2327 (1) sentence 1 BGB). Anyone who has received a lot themselves therefore often ends up with nothing. Whether tapering applies to your own gift is disputed; according to a widely held view, it is credited regardless of how old it is. If the testator also stipulated that the gift is to be credited against the compulsory share, it is credited against the compulsory share and the supplement together (Sec. 2327 (1) sentence 2, Sec. 2315 BGB).

Who has to pay: the heir or the recipient of the gift?

The heir first. The claim is directed against the heir, even if someone else received the gift; several heirs are liable as joint and several debtors (Gesamtschuldner) (Sec. 2058 BGB).

The heir is entitled to a compulsory share themselves: In that case, they may refuse the supplement to the extent that they keep their own compulsory share, including their own supplement (Sec. 2328 BGB).

Then the recipient of the gift. To the extent that the heir is not obliged to pay the supplement, you can turn to the recipient of the gift (Sec. 2329 (1) BGB). This mainly concerns the case where the estate is insufficient and the heir limits their liability to the estate. If you are the sole heir yourself, you have the same right (Sec. 2329 (1) sentence 2 BGB).

This is how the claim against the recipient of the gift works:

• They must hand over the gift under the law of unjust enrichment so that you can satisfy the missing amount from it (Sec. 2329 (1) BGB). If they are no longer enriched, they are in principle not liable (Sec. 818 (3) BGB).
• They can avoid handing it over by paying the missing amount (Sec. 2329 (2) BGB).
• If there are several recipients, the most recent recipient is liable first, and an earlier recipient only to the extent that the later one is not obliged (Sec. 2329 (3) BGB).

Example: A widowed mother appoints a friend as sole heir, and her only daughter is disinherited. On 1 September 2024, she gave her neighbour €100,000, and at her death on 20 April 2026 the estate has been used up. The gift counts at 90%, and the daughter's supplement (quota 1/2) amounts to €45,000. She can turn to the neighbour; if the neighbour pays €45,000, the matter is settled.

Information: how to find out about gifts

If you are not an heir, the heir must, on request, provide you with information about the composition of the estate, if you wish by means of an inventory that you may be present for when it is drawn up, or by means of a notarial inventory; you can also demand a valuation (Sec. 2314 (1) BGB). The costs are borne by the estate (Sec. 2314 (2) BGB). According to case law, the information also extends to gifts. In certain cases, you can also demand information from the recipient of the gift. If you are a co-heir, other routes apply.

Limitation of the claim to supplement the compulsory share

Claim	Period	Start	Example: death on 20 April 2026
against the heir	3 years (Sec. 195 BGB)	end of the year in which you learned, or should have learned, of the death, the disinheritance and the gift (Sec. 199 (1) BGB)	knowledge in June 2026: time-barred at the end of 31 December 2029
against the heir, maximum period	30 years	from the claim arising on death, regardless of knowledge (Sec. 199 (3a), Sec. 2317 (1) BGB)	2056
against the recipient of the gift (Sec. 2329 BGB)	3 years	on death, regardless of knowledge (Sec. 2332 (1) BGB)	time-barred at the end of 20 April 2029 (Sec. 187 (1), 188 (2) BGB)

If you only learn of a gift years later, the claim against the recipient of the gift may already be time-barred. A disclaimer does not change this either: limitation is not suspended because you can only assert the claims after a disclaimer (Sec. 2332 (2) BGB). It is suspended above all by negotiations (Sec. 203 BGB) and by bringing an action, including an action by stages (Stufenklage) (Sec. 204 (1) no. 1 BGB). How suspension and recommencement work in general is explained in the guide to limitation.

Asserting the claim to supplement the compulsory share: the process

1. Clarify the situation: Are you entitled to a compulsory share? Which gifts do you know of, including older ones with usufruct or to the spouse?
2. Request information: in writing from the heir, with a deadline, expressly including gifts. If necessary, a notarial inventory.
3. Determine values: for real estate, on the date of the gift and on the date of death, and with usufruct also its value.
4. Quantify and demand: calculate the compulsory share and the supplement separately, demand payment with a deadline, if necessary from the recipient of the gift.
5. Secure the time limits: take action against the recipient of the gift before three years from the date of death have passed, if necessary with an action by stages.

What you receive as a compulsory share supplement may be subject to inheritance tax.

Can the claim to supplement the compulsory share be avoided?

As a testator, you only have limited options for keeping the supplement small.

• Give early, without reservation: Only then does the gift taper off. A reserved usufruct, as a rule, stops the period. A right of residence in only part of the house lets it run, but offers less protection. What to bear in mind when transferring to children is explained in the guide Transferring a house, and the contractual basics in the guide Gift agreement.
• Waiver of the compulsory share: The only reliable way is a contract with the person entitled to the compulsory share in which they waive their right to a compulsory share (Sec. 2346 (2) BGB). It must be notarised (Sec. 2348 BGB). Whether the waiver can be limited to a particular gift is something you should have checked.
• Gift to the spouse: does not help, because the period does not begin before the marriage is dissolved. With a Berlin will, the children can demand a supplement for gifts to the surviving parent as early as the first death.
• Foundation: Transfers to a foundation can also give rise to supplementary claims, see Family foundation.

How to set up a will as a whole is covered in the guide Writing a will. If you already have a transfer agreement (Übergabevertrag) from the notary, Recht 24/7 can check it before you sign via Have a contract checked (€259).