Anyone considering renouncing an inheritance almost always does so for one of two reasons. Either there is a suspicion that the estate is heavily in debt and that they might end up being held liable for someone else’s debts. Or the inheritance is certainly of considerable value, but the terms of the will are so restrictive that there is hardly anything left over that one can dispose of as one sees fit.
This distinction is crucial when it comes to the compulsory share. In the first case, renouncing the inheritance means that, in the end, nothing is received at all – not even the compulsory share. In the second case, it can be a way of turning a burdened status as an heir into an unencumbered financial claim.
Key points at a glance
- Anyone who renounces their inheritance normally forfeits their statutory share as a result.
- The law provides for three exceptions. These relate to a burdened share of the estate (Section 2306 of the German Civil Code (BGB)), a disinherited bequest (Section 2307 of the German Civil Code (BGB)) and the surviving spouse in a community of accrued gains (Section 1371(3) of the German Civil Code (BGB)).
- Anyone who has simply been omitted from a will has not become an heir in the first place and therefore does not need to renounce their inheritance. Their statutory share arises automatically upon the opening of the succession.
- The time limit for renouncing an inheritance is six weeks from the date on which the person becomes aware of the inheritance and of their status as an heir; in cases involving foreign elements, the time limit is six months (Section 1944 of the German Civil Code (BGB)).
- The declaration must be submitted for inclusion in the probate court’s record or bear a notarised signature (Section 1945 of the German Civil Code (BGB)).
- When it comes to debts, the statutory share is of no help. It is calculated from the estate after the deceased’s debts have been deducted and is worthless if the estate is in debt.
- An effective renunciation cannot be revoked. The only option is to challenge it, and even that is subject to strict conditions.
Why renouncing an inheritance usually results in the loss of the compulsory share
Not everyone who is left empty-handed is entitled to a compulsory share. Two conditions must be met. The person must belong to the close circle of those entitled to a compulsory share, and they must have been excluded from the succession by will or inheritance contract (Section 2303 of the German Civil Code (BGB)). Only the deceased’s children are entitled; in their place, if they are not present, the grandchildren; furthermore, the spouse or registered civil partner, as well as the parents. However, the parents are only entitled if there are no descendants who can claim the compulsory share. A grandchild therefore excludes them in the same way as a child does (Section 2309 of the German Civil Code (BGB)). Siblings, nieces and nephews are never included.
The compulsory share is not a portion of the estate, but rather a claim for money against the heirs. It amounts to half of the statutory share of the inheritance. To determine this, the first step is to establish what the person in question would have been entitled to had there been no will. This share is halved and applied to the value of the estate after debts have been deducted. If a widowed father leaves behind two children, each child’s statutory share would be half, so the compulsory portion is one quarter.
Anyone who renounces their inheritance has not been disinherited, but has made a conscious decision of their own. Legally, however, they are treated as though they had never become an heir, and the next in line takes their place (Section 1953 of the German Civil Code (BGB)). However, this does not give rise to a claim to a compulsory share, as the condition set out in Section 2303 of the German Civil Code (BGB) is not met. The same applies to a statutory heir who is appointed in the absence of a will and who declines the inheritance. They, too, subsequently receive nothing.
This leads to a point which, in practice, costs a great deal of money because it is constantly misunderstood. Anyone who is not mentioned at all in the will does not need to do anything to retain their statutory share. They are already disinherited, even if the will makes no mention of them whatsoever. The entitlement arises automatically upon the opening of the succession (Section 2317(1) of the German Civil Code (BGB)). Renouncing the inheritance would be pointless in this situation, as there is nothing to renounce.
In any case, renunciation of an inheritance cannot be limited in scope. It always covers the entire share of the inheritance; partial renunciation is invalid (Section 1950 of the German Civil Code (BGB)). Nor may it contain any conditions or time limits (Section 1947 of the German Civil Code (BGB)). It is therefore not possible to keep the property and return the debts.
Exception one: the encumbered share of the inheritance
The first exception concerns cases where a person has been appointed as an heir, but the will imposes certain burdens on that person. The law provides an exhaustive list of the types of burdens referred to (§ 2306 BGB):
- if a reversionary heir has been appointed – meaning that you yourself are only a preliminary heir and will have to pass on the estate at a later date –,
- when an executor is administering the estate,
- if a distribution order specifies who is to receive which item,
- if one is required to fulfil a bequest, that is, to hand over a specific item or sum of money to a third party,
- if a condition needs to be met, such as maintaining a grave or looking after a pet,
- and where one is appointed merely as a reversionary heir (Section 2306(2) of the German Civil Code (BGB)).
If any of these circumstances apply, the person entitled to a compulsory share has a choice. They may accept the share of the estate, including any encumbrances. Alternatively, they may renounce it and instead claim the full compulsory share in cash. Until the end of 2009, this depended on the size of the share of the estate. Since the reform of inheritance law, which applies to all inheritances from 1 January 2010 onwards, the proportion is no longer relevant. The choice remains the same regardless of how much the person concerned was due to receive.
The six-week period only begins here once the knowledge of the encumbrance is added to the knowledge of the inheritance and of one’s own status as an heir. The later of the two dates is the decisive one. Anyone who only sees the will weeks later does not, therefore, automatically lose their right to choose.
Equally important is what does not count. The list set out in the law is exhaustive. A difficult community of heirs, a strained relationship with co-heirs or a property that is difficult to sell do not constitute burdens in this sense and do not give rise to the option.
When it pays to opt out, and when it doesn’t
A widowed father leaves behind two children and an estate worth 600,000 euros after all debts have been settled. He names both children as heirs, each to receive half, and stipulates that the estate is to be administered for a period of twenty years. Each child’s statutory share is therefore one quarter, or 150,000 euros. Whoever accepts the inheritance is entitled to a share of 300,000 euros, but cannot dispose of it for two decades. Whoever renounces the inheritance receives 150,000 euros as a cash claim payable immediately. In this case, renouncing the inheritance halves the value but provides cash that is immediately available.
The situation is different where legacies erode the share of the inheritance. Another father, also a widower, leaves behind 400,000 euros and a daughter as his only child. He names her as sole heir, but obliges her to pay 350,000 euros to his partner. As the heir, she would be left with 50,000 euros. Her statutory share of the inheritance would have been the entire estate; her compulsory share is therefore half of that. Because legacies are not deducted from the estate when calculating the compulsory share, this amounts to 200,000 euros – four times as much. Anyone who becomes an heir following her renunciation must honour both claims and may therefore reduce the bequest proportionally (Section 2318 of the German Civil Code (BGB)).
A third option is often overlooked. If the intended share of the inheritance is smaller than the statutory share, there is no need to renounce the inheritance. In that case, the beneficiary may retain the share of the estate and, in addition, claim the difference up to the full statutory share, known as the supplementary or residual statutory share (Section 2305 of the German Civil Code (BGB)). Encumbrances are not taken into account in this calculation, but they continue to apply to the share of the estate itself.
Exception two: the disinheritance
Sometimes a close relative does not become an heir, but instead receives only a single asset, such as a car, a sum of money or the right to live in a property. This is known as a bequest. Anyone who is granted such a bequest and accepts it must have its value deducted from their statutory share and may only claim the difference. If, on the other hand, they decline the bequest, they are entitled to the full statutory share (§ 2307 BGB). A special provision applies to the surviving spouse, which depends on the matrimonial property regime and is set out in the next section.
The strict rules governing the renunciation of an inheritance do not apply to this form of renunciation. There is no six-week time limit, provided the bequest has not been accepted, and the declaration is made informally to the person responsible for fulfilling the bequest (Section 2180 of the German Civil Code (BGB)). However, one cannot simply wait indefinitely. The heir to whom the bequest is made may set a reasonable time limit for the declaration. If this time limit expires, the bequest is deemed to have been renounced (Section 2307(2) of the German Civil Code (BGB)).
This approach generally works if the bequest is worth less than the statutory share, or if the asset bequeathed is difficult to convert into cash. In the case of a co-ownership share in a property that nobody wants to buy, a simple claim for money is often the better option.
Exception three: the surviving spouse
A separate rule applies to married couples, which is linked to their matrimonial property regime. It applies only if the couple have lived under the community of accrued gains regime, i.e. have not entered into a marriage contract providing for separation of property or community of property. In this context, ‘marital gains’ refers to the increase in assets that each spouse has accrued during the marriage.
If one of the spouses dies, this increase is normally compensated for on a lump-sum basis. The surviving spouse’s statutory share of the estate is increased by a quarter, regardless of how much was actually accrued during the marriage (Section 1371(1) of the German Civil Code (BGB)). If the surviving spouse renounces the inheritance, they may instead claim the specifically calculated equalisation of accrued gains, as well as the compulsory share, even though they would no longer be entitled to the latter under the rules of succession (Section 1371(3) of the German Civil Code (BGB)). This compulsory portion is then calculated on the basis of the unincreased share of the estate and is therefore referred to as the ‘reduced compulsory portion’.
A calculation illustrates just how significant this is. A married couple are living under the community of accrued gains regime and have two children; the estate is worth 400,000 euros. Most of the assets were acquired during the marriage; the deceased’s accrued gains amount to 300,000 euros, whilst the wife herself has not accrued any gains. She is therefore entitled to half of the surplus, i.e. 150,000 euros. In the will, she is named as heir to only a quarter of the estate, which would amount to 100,000 euros. If she renounces this bequest, she initially receives these 150,000 euros. This claim constitutes a liability against the estate and reduces the estate from which the compulsory portion is calculated. Of the remaining 250,000 euros, she is entitled to one-eighth as her small compulsory portion, i.e. 31,250 euros. Together, this amounts to 181,250 euros instead of 100,000 euros.
The situation changes as soon as the increase in assets was small. Anyone who has been married for a short time or who has accumulated more assets than the deceased is better off with the flat-rate solution. The two approaches can only be compared if reliable figures are available for both spouses’ assets at the start and end of the marriage, and there are six weeks to provide these.
Anyone who has already been completely disinherited need not provide any explanation. The same calculation applies to them by operation of law; in such cases, they have no choice in the matter (Section 1371(2) of the German Civil Code (BGB)). The same applies to a spouse who has received only a legacy and renounces it. By contrast, anyone who, during their spouse’s lifetime, has contractually waived their right to an inheritance or a compulsory share cannot invoke this exception.
If debts are the reason, the statutory share of the estate won’t help
The most common misconception is the idea that one can renounce an over-indebted estate and instead have the statutory share paid out. This does not work for two reasons. Firstly, in the case of a standard renunciation, no claim to a statutory share arises in any event. Secondly, even if such a claim did arise, it would yield nothing, as the value of the estate is determined after deduction of the deceased’s debts and funeral costs (Section 2311 of the German Civil Code (BGB)). Where these debts exceed the value of the estate, the statutory share is also zero.
Anyone who is simply afraid of liability does not therefore necessarily have to decline the inheritance. As an heir, one is initially liable with one’s own assets, but this liability can subsequently be limited to the estate. The heir may apply to the probate court for the estate to be administered separately from their own assets. If the estate is insolvent, the application for estate insolvency proceedings must be made to the insolvency court. If the assets are insufficient even to cover such proceedings, the heir may refuse to pay, but must then hand over whatever remains. In any case, during the first three months after acceptance, the heir may withhold payment of estate debts whilst they are getting to grips with the situation. These procedures take time and effort, but in return, the full value of the estate is preserved. However, one can jeopardise this by, for example, submitting a late or incorrect inventory of the estate.
If, on the other hand, it is clear that there is nothing to be gained, renouncing the inheritance remains the simpler option. It’s just that it doesn’t bring in any money.
To make a decision, you need an overview, and in the short term this is usually provided by bank statements from the last few months, recent post, credit and insurance documents, an extract from the land register and outstanding bills. As long as you have not renounced the inheritance, you are an heir and are entitled to obtain such information. Simply making enquiries does not, as a rule, count as acceptance of the inheritance. Disposing of the estate’s assets, on the other hand, does.
Time limit, form and costs
The time limit is six weeks. It begins as soon as you become aware both of the death and of the fact that you have become an heir, and the reasons why. If your status as an heir is based on a will or an inheritance contract, the time limit begins, at the earliest, from the date of notification of the disposition by the probate court (Section 1944(2) of the German Civil Code (BGB)). If the deceased’s last place of residence was solely abroad, or if you are abroad when the time limit begins, the period is six months. The time limit cannot be extended. Once it has expired, the inheritance is deemed to have been accepted (Section 1943 of the German Civil Code (BGB)).
What matters is not when you sign, but when the declaration reaches the probate court. Anyone who waits until the very last day to visit the notary has not thereby avoided the risk associated with sending it by post. However, since 29 December 2025, notaries have been permitted to draw up their deeds entirely electronically and transmit them directly to the court electronically. You must still appear in person at the notary’s office; it is not possible to renounce an inheritance via video conference.
The formal requirements are strict. There are only two permissible methods. Either you declare your renunciation of the inheritance directly before the probate court for the record, in which case the court will assist you with the wording. Or you submit the declaration in a publicly certified form, that is, with a notarised signature. A letter drafted by yourself is not sufficient, nor is an email, and a written submission from a solicitor does not replace the certification either. Anyone acting through a representative requires a notarised power of attorney, which must be attached to the declaration or submitted within the time limit (Section 1945(3) of the German Civil Code (BGB)).
The local court acting as the probate court in the place where the deceased last had their habitual residence has jurisdiction (Section 343(1) FamFG). This is not necessarily the registered address; in the case of care home residents, it is usually the location of the care home. It is therefore not necessary to travel a long way, as the probate court at your own habitual residence will also accept the declaration (Section 344(7) FamFG).
Renunciation of an inheritance is not free of charge in either instance. A fee of half the standard rate is payable, calculated on the basis of the value of the individual’s share of the inheritance less any debts, subject to a minimum of 30 euros (Item 21201 of the Schedule to the Notaries’ Fees Act (GNotKG), Section 103 of the GNotKG). In the case of an estate that is insolvent, the fee therefore remains at 30 euros. For a share of the inheritance worth 50,000 euros, the fee is 82.50 euros; for 100,000 euros, it is 136.50 euros. If the notary merely certifies the signature on a pre-drafted text, the fee ranges from 20 to 70 euros; if the notary drafts the declaration themselves, a drafting fee is added. The costs are incurred separately for each person renouncing the inheritance, including for each child on whose behalf the renunciation is made.
Who takes their place and how the statutory share is then enforced
Following a valid renunciation, the inheritance passes to the person who would have been entitled to it had the person renouncing the inheritance not existed (Section 1953(2) of the German Civil Code (BGB)). If the will provides for a substitute heir, the inheritance passes to that person. Otherwise, the statutory order of succession applies, and very often this means the deceased’s own children. If, in the end, everyone renounces the inheritance, the State inherits, and it cannot renounce the inheritance (Sections 1936 and 1942(2) of the German Civil Code (BGB)).
This is precisely where renunciations often fall short. Anyone who makes a declaration solely on their own behalf has passed the problem on to the next generation. In the case of children under the age of majority, the parents with custody must make separate declarations, and a separate time limit applies for each child. They do not require authorisation from the family court to do so if the child only becomes eligible as a result of that very parent’s renunciation of inheritance and the parent was not appointed alongside the child (Section 1643(3) of the German Civil Code (BGB)). If, on the other hand, the child is next in line because a third party – such as a grandparent – has renounced their right, the requirement for authorisation still applies.
Anyone who has renounced their share of the inheritance subsequently claims their statutory share against precisely those heirs who have taken their place. These may be their own siblings, or in some cases their own children. By contrast, anyone who has merely renounced a bequest was never an heir in the first place; in such cases, the heirs remain the same. In order to quantify the claim, in both cases there is a right to information from the heirs; upon request, this also includes the right to a notarised inventory of the estate (Section 2314 of the German Civil Code (BGB)). The claim itself arises upon the opening of the succession and is immediately due; however, during the first three months following acceptance, the heir may withhold payment (Sections 2317, 2014 of the German Civil Code (BGB)). It becomes time-barred after three years, calculated from the end of the year in which the entitled party became aware of the opening of the succession, the disinheritance and the identity of the heir.
Two factors affect the total amount. If the deceased made gifts during their lifetime, a supplementary claim is added. Gifts made within the last ten years are taken into account, although on a sliding scale, as the value of a gift is reduced by one-tenth for each additional year in the past. In the case of gifts between spouses, this period only begins at the end of the marriage; in such cases, the gifts are therefore taken into account indefinitely (Section 2325 of the German Civil Code (BGB)). Conversely, earlier gifts may reduce the compulsory share, but only if the testator specified that they were to be taken into account at the latest at the time the gift was made. This cannot be done retrospectively, for example in the will (§ 2315 BGB).
If the heir does not pay voluntarily, the claim is brought before the civil court; in practice, this usually takes the form of a staged claim, which first demands disclosure of information and then payment. This takes time, and in the case of property forming part of the estate, there are additional surveyors’ fees, which must be paid up front.
There is a special rule for tax purposes that is often overlooked. The compulsory share is only subject to inheritance tax once it is claimed; it is not subject to tax simply upon the opening of the succession. If a settlement is paid in lieu of accepting an inheritance – for example, because the family reaches an out-of-court agreement – this settlement is subject to inheritance tax in the same way as an acquisition from the deceased (Section 3(2)(4) of the Inheritance Tax Act). The personal allowances apply as normal in this case.
When the payout is delayed
Normally, the compulsory share is claimed from and paid out to the heirs in the usual way. Things become difficult if the information provided is incomplete, the value of a property is underestimated, or the matter drags on for years. This is precisely when Erbfinanz steps in to help. We can bear the cost risk of enforcement, so that you do not have to pay for solicitors, expert reports and court costs up front. Legal representation is always provided by a specialist solicitor.
A non-binding enquiry is free of charge and confidential.
The mistakes that cost the most
The most costly course of action is to renounce the inheritance in the belief that this will preserve one’s statutory share. Whether this can still be rectified depends on the exact nature of the mistake. The loss of the statutory share is a direct consequence of renouncing the inheritance, and a mistake regarding this may justify a challenge to the renunciation. The Federal Court of Justice has ruled on the mirror-image situation, in which a person accepted the inheritance and thereby lost their statutory share (judgement of 29 June 2016, IV ZR 387/15). However, anyone who was merely mistaken as to who would inherit after them cannot withdraw from the declaration. According to the Federal Court of Justice, this is merely a motive which does not justify a challenge (order of 22 March 2023, IV ZB 12/22).
Almost as common is tacit acceptance. Anyone who acts as an heir – for example, by applying for a certificate of inheritance, closing bank accounts or selling items from the estate – thereby accepts the inheritance and can no longer renounce it afterwards. Organising the funeral and securing the home do not count as such acts, but the line is drawn more narrowly than many people think. The third classic scenario concerns the formality. A letter sent to the probate court within the deadline but without certification is invalid, and if the deadline has since passed, it is of no further use.
It is also a common misconception that renouncing an inheritance absolves one of all responsibility. It does not exempt one from the obligation to arrange the funeral. This obligation arises under the Funeral Act of the relevant federal state and applies to close relatives regardless of whether they are heirs. Although the heir is ultimately responsible for bearing the costs (Section 1968 of the German Civil Code (BGB)), the person obliged to arrange the funeral must initially pay the costs themselves. If the estate is insolvent, the social welfare authority may cover the costs, provided that it would be unreasonable to expect the person responsible to bear them (Section 74 of Book XII of the Social Code).
The emergency exit remains an option if a renunciation has been declared and the situation turns out to be different from what was expected. The challenge must be lodged within six weeks of becoming aware of the grounds for challenge, or within six months in cases involving foreign elements, in the same form as the renunciation itself, and it is then deemed to have been accepted (Sections 1954 to 1957 of the German Civil Code (BGB)). In addition to the error described regarding the compulsory share, this primarily covers an error regarding the composition of the estate, for example if a substantial claim or an unknown bank account only comes to light at a later date. A mere misjudgement of the value is not sufficient. Failure to meet the time limit for renouncing the inheritance may also be challenged if the failure itself is based on a mistake (Section 1956 of the German Civil Code (BGB)). Anyone who has renounced the inheritance on the grounds of a liability that had already ceased to exist at that time – for example, because the executor had long since declined the office – may also rely on Section 2308 of the German Civil Code (BGB).
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Frequently Asked Questions
Can I renounce the inheritance and still claim my statutory share?
In three scenarios: if your share of the estate is subject to a reversionary right, the administration of a will, an order for partition, a bequest or a condition; if you renounce a bequest; or if you are the surviving spouse in a community of accrued gains. In all other cases, renouncing the inheritance generally also results in the loss of the statutory share.
How long do I have?
Six weeks from the date on which you become aware of the inheritance and your status as an heir; six months in the case of an inheritance involving foreign elements. In the case of a burdened share of the inheritance, the time limit does not begin until you are aware of the burden. The time limit cannot be extended.
How much is my statutory share?
This amounts to half of what you would have been entitled to without a will. If there are two children and one widowed parent, this amounts to a quarter of the value of the estate per child; if there is only one child, it amounts to half.
How much does the renunciation cost?
In the case of an estate with outstanding debts, the fee is 30 euros. Otherwise, half the fee based on the value of your share of the inheritance applies; for 100,000 euros, this amounts to 136.50 euros. A simple signature certification by a notary costs between 20 and 70 euros.
Do I have to opt out separately for my children?
If the children follow suit by rejecting the arrangement, they must provide their own explanation; in the case of minors, this must be provided by their parents with parental responsibility. In such circumstances, authorisation from the family court is not usually required.
Can I revoke a renunciation?
It cannot be revoked, but it may be challenged under certain circumstances. A valid ground for challenge is an error concerning the estate itself or a direct consequence of the renunciation, such as the loss of the statutory share. The time limit for this is six weeks from the date of becoming aware of the error, and the same formal requirements apply as for the renunciation itself.
What really matters in the end
Renunciation works both ways. It protects against debts, but it also entails a loss of rights. It can only yield a benefit in the three situations described, namely where the will restricts the status of heir to such an extent that the statutory share is worth more in cash than a fixed share of the estate, where a bequest falls short of the statutory share, and in the case of a surviving spouse with a substantial increase in marital property. In any other case, by accepting the inheritance, one also forfeits the statutory share.
Whether your own case is covered depends on the wording of the will and, in the case of married couples, on the matrimonial property regime. As the time limit begins to run from the moment you become aware of your status as an heir and cannot be extended, there is little time to clarify this. It is therefore the first step, not the last.
Note on the content of this guide
The articles in this guide are intended to provide general information on inheritance law matters. They do not constitute legal advice and are no substitute for advice in individual cases. Whether a claim exists, and if so, to what extent, always depends on the circumstances of the specific case. Only a solicitor can provide a definitive assessment; in matters of inheritance law, this is usually a specialist solicitor in inheritance law.
All content is carefully researched and regularly reviewed. However, legislation and case law are subject to change. We are therefore unable to guarantee that the content is accurate, complete or up to date.
Note on the use of artificial intelligence
The articles in this guide are produced with the help of artificial intelligence and are editorially reviewed and approved.