Secure your compulsory portion: You should know these hurdles and deadlines

Nobody takes care of the statutory share of the estate on their own initiative. No probate court calculates it, no authority pays it out, and the heirs do not even have to inform disinherited relatives that they are entitled to a share. Anyone who wants the statutory share must claim it themselves, quantify it and, if necessary, enforce it. In practice, therefore, claims rarely fail because of the legal situation, but rather because of missed deadlines and obstacles that could be overcome with a little prior knowledge.

The claim itself is on solid ground. Children, spouses and, in certain circumstances, the parents of the deceased retain a minimum financial entitlement – the compulsory share – even after being disinherited. However, between this right and the actual payment, there are various points at which claims may be reduced or lost entirely – ranging from delayed disclosure of information to disputes over the value of property, right through to the limitation period quietly running out. This guide explains which time limits determine your claim, what obstacles typically arise, and what remedies the law provides to address them.

Key points at a glance

• The compulsory share is purely a monetary claim against the heirs, amounting to half the value of the statutory share of the estate (Section 2303 of the German Civil Code (BGB)). It does not confer a right to specific items from the estate.
• It is not paid out automatically. You must claim it yourself from the heirs, not from the probate court.
• The claim is generally subject to a limitation period of three years. The period begins at the end of the year in which you became aware of the opening of the succession and of your disinheritance (Sections 195 and 199 of the German Civil Code (BGB)), and expires no later than thirty years after the opening of the succession.
• If the deceased person made a gift of assets and the estate is insufficient to cover the value of the gift, the claim against the recipient becomes time-barred exactly three years to the day after the date of death, regardless of whether you were aware of the gift (Sections 2329 and 2332 of the German Civil Code (BGB)).
• A simple letter of claim does not suspend the limitation period. It is only suspended by serious negotiations, legal proceedings or a default summons (Sections 203 and 204 of the German Civil Code (BGB)).
• To prepare for this, you may request information about the estate – in the form of a notarial inventory, if you wish – as well as valuation reports, for example for property. The costs are borne by the estate (Section 2314 of the German Civil Code (BGB)).
• Gifts made during the ten years prior to death may increase the claim, with the value of such gifts diminishing by one year’s worth each year, subject to important exceptions relating to spouses, usufruct and the right of residence (Section 2325 of the German Civil Code (BGB)).
• Anyone who has not been disinherited but has been appointed as an heir subject to encumbrances may, under certain circumstances, have only six weeks in which to secure their full statutory share by renouncing the inheritance (Sections 2306 and 1944 of the German Civil Code (BGB)).

What the statutory share is and who is entitled to it

The compulsory share is the law’s response to the freedom to make a will. Everyone is free to determine in their will who is to inherit, and may even choose to exclude their own family. The closest relatives are then entitled to a share of the value of the estate, not to the estate itself. This distinction shapes everything that follows. Anyone who is only entitled to the compulsory portion does not become a co-owner of the family home, cannot prevent or force the sale of a property, and has no say in its distribution. They have a monetary claim against the heirs – no more and no less.

Only three groups are entitled to inherit (Section 2303 of the German Civil Code (BGB)). First in line are the descendants, that is, the children of the deceased, whom the law refers to as the ‘testator’. Biological and adopted children, as well as children born in and out of wedlock, are treated equally. If a child has predeceased the testator, their children – that is, the grandchildren – take their place (Section 2309 of the German Civil Code (BGB)). In addition, the spouse or registered civil partner is entitled to a compulsory share. The testator’s parents are only entitled to a share if there are no descendants. Siblings, nieces and nephews, grandparents and stepchildren are never entitled to a compulsory share, regardless of how close the relationship was.

It must also be the case that the person has been excluded from the line of succession by a will or an inheritance contract. This does not require any explicit wording. Anyone who is not mentioned at all in a will that names others as heirs is thereby already disinherited. Furthermore, even someone who has been named as an heir but is to receive less than half of their statutory share of the estate will not go away empty-handed. They may claim the difference up to the full amount of the compulsory portion, known as the supplementary compulsory portion (Section 2305 of the German Civil Code (BGB)). The same applies if only a legacy has been left which falls short of the compulsory portion (Section 2307 of the German Civil Code (BGB)).

This is what you are entitled to

The calculation always follows the same pattern. First, you are asked what you would have been entitled to under the rules of intestate succession had there been no will. This share is halved, which gives the compulsory portion. This is applied to the value of the estate – that is, all assets as at the date of death, less the deceased’s debts and the costs of the funeral (Section 2311 of the German Civil Code (BGB)). Encumbrances such as a registered usufruct or a right of residence reduce the value of a property and thus also the compulsory share. Step by step, with further examples, this article guides you through the Calculation of the statutory share as a result of this invoice.

Here is an example. A widowed mother leaves behind two sons and an estate worth 400,000 euros after all liabilities have been settled. In her will, she names one son as her sole heir. Without a will, the son who was passed over would have inherited half. His statutory share is therefore a quarter, or 100,000 euros in cash. The free Legal share calculator.

In the case of a spouse, the share also depends on the matrimonial property regime, i.e. the legal framework governing the spouses’ property relations. Under the statutory matrimonial property regime of community of accrued gains, a special rule applies. If the spouse has been completely disinherited, their compulsory share is calculated on the basis of the statutory share of the estate without any increase; in the absence of children, this amounts to one-eighth of the value of the estate. This is referred to as the ‘small compulsory portion’. In addition, the spouse may claim the specifically calculated equalisation of accrued gains, i.e. the increase in assets during the marriage. If, on the other hand, they have been bequeathed a share of the estate or a legacy and retain it, any claim for a top-up is derived from the statutory share increased by a flat rate of one quarter, which, as always, is halved. The result is known as the ‘large compulsory share’ – a quarter rather than an eighth, alongside the children’s shares. This is covered in detail, including the calculation methods for both variants, in the article on Statutory share for spouses. The nature of the arrangement and its value are among the issues that, in practice, are clarified by a solicitor at an early stage.

One can only forfeit the compulsory share in exceptional circumstances. Withdrawal by means of a will is possible only on the few grounds exhaustively set out in the law, such as serious criminal offences against the testator or their relatives, and the reason must be stated in the will (Sections 2333, 2336 of the German Civil Code (BGB)). In addition, there is the waiver of the statutory share, a contract that must be notarised and is usually concluded during the testator’s lifetime in return for a settlement. Disputes, a breakdown in relations or disappointment, on the other hand, are not sufficient grounds for deprivation.

These time limits determine your entitlement

Hardly any other aspect of inheritance law is as unforgiving as its time limits. A statutory share may exist in theory but still be worthless simply because a deadline has passed. There are five time periods you should be aware of.

Three years, calculated from the end of the year

The claim to a compulsory share is generally subject to a limitation period of three years (Section 195 of the German Civil Code (BGB)). The limitation period means that, whilst the claim continues to exist, the heir may permanently refuse to pay once they invoke the limitation period. The limitation period does not begin on the date of death, but at the end of the year in which you became aware of the inheritance and of the disposition affecting you – normally, therefore, of the contents of the will (Section 199 of the German Civil Code (BGB)).

An example will make this clearer. If your father dies in March 2026 and the probate court informs you in May 2026 that a will excludes you, the time limit begins at the end of 31 December 2026 and ends at the end of 31 December 2029. If you only find out about all this years later, the time limit begins correspondingly later. It makes no difference whether you were aware of this or not if you have deliberately ignored the information through gross negligence. Anyone who leaves the probate court’s post unopened cannot later claim ignorance.

The turn of the year is therefore a critical date under the law governing compulsory shares. On 31 December each year, entire cohorts of claims lapse all at once.

Thirty years as the outer limit

Irrespective of whether the claimant is aware of the claim, it becomes time-barred at the latest thirty years after the death (§ 199(3a) of the German Civil Code (BGB)). This time limit is rarely relevant in practice, for example when a will only comes to light decades later or when a disinheritance only becomes known very late. No one should rely on this, however, as in almost all cases the three-year time limit will have expired long before then.

The tricky time limit for gifted assets

A separate rule applies where the estate is insufficient and the recipient of the gift is therefore required to cover the costs themselves; see below under ‘Obstacles’ (Section 2329 of the German Civil Code (BGB)) for further details. This claim becomes time-barred exactly three years after the opening of the succession, regardless of whether you could have been aware of the gift at all (Section 2332 of the German Civil Code (BGB)). Neither the end of the year nor your knowledge of the matter postpones the start of the limitation period in this case.

That is what makes this time limit so dangerous. Particularly when heirs delay providing information, two years can quickly pass before gifts even come to light. Anyone who only discovers in the fourth year that the property was transferred shortly before death will usually be too late to take action against the recipient of the gift, whilst the standard limitation period against the heirs is still running.

Six weeks in the case of a contested appointment of an heir

Not every case involving a compulsory share begins with a disinheritance. Some wills do indeed name close relatives as heirs, but restrict their entitlement, for example through the appointment of an executor, reversionary succession, legacies or conditions in favour of third parties. In such cases, the law offers a choice. You may retain the encumbered share of the inheritance, or you may renounce it and instead claim the full statutory share in cash (Section 2306 of the German Civil Code (BGB)). You have six weeks from the date of becoming aware of the inheritance and the encumbrance to renounce it; in cases involving foreign elements, the period is six months (Section 1944 of the German Civil Code (BGB)). The surviving spouse in a community of accrued gains has a similar option: by renouncing the inheritance, they may opt for a specific equalisation of accrued gains together with a small statutory share (§ 1371(3) BGB). Outside these special cases, the opposite applies. Anyone who renounces an unencumbered share of the estate thereby generally also forfeits their statutory share.

Six weeks is not much time when you have to value a property and understand a will at the same time. The deadline cannot be extended, and anyone who allows it to pass is deemed to have accepted the inheritance, along with all its liabilities. The article explains in which cases renouncing an inheritance entitles you to the statutory share and when it results in you forfeiting it: Renunciation of an inheritance.

One year to contest the will

There is one final option that is often overlooked. If the testator has omitted a person entitled to a compulsory share who did not yet exist when the will was drawn up, or of whom the testator was unaware – such as a child born later or a spouse who married the testator subsequently – the will may be contestable (Section 2079 of the German Civil Code (BGB)). If the challenge is successful, the person entitled to a compulsory share may, under certain circumstances, become a statutory heir, receiving significantly more than the compulsory share. The time limit is one year from the date on which the grounds for challenging the will became known (Section 2082 of the German Civil Code (BGB)). However, the challenge will not succeed if it can be assumed that the testator would not have disposed of their estate differently even had they been aware of the true circumstances.

What is subject to the limitation period and what is not

The most costly mistake made in practice concerns the letter of claim. A letter to the heirs – even one drawn up by a solicitor – does not suspend the limitation period. The same applies to a request for information. The limitation period continues to run whilst you are waiting for the estate inventory.

It is suspended by three factors. Firstly, by serious negotiations regarding the claim, provided both parties remain in discussion (Section 203 of the German Civil Code (BGB)). If the discussions stall or the heir declares them to be terminated, the time limit continues to run. Secondly, by legal proceedings, in particular a lawsuit or a payment order, or by the submission of an application for legal aid (Section 204 of the German Civil Code (BGB)). Thirdly, by an agreement. During ongoing discussions, solicitors often obtain a time-limited, written waiver from the heir of the defence of limitation, so that negotiations can proceed without time working against either party. If the heirs make a partial payment or acknowledge the claim in some other way, the three-year limitation period even starts afresh from that point (§ 212 BGB).

A special provision applies to young beneficiaries. If the claim is against one’s own father or mother – for example, because one parent has become the sole heir – the limitation period is suspended until the beneficiary reaches the age of 21 (Section 207 of the German Civil Code (BGB)).

An overview of the deadlines

Deadline	What it applies to	Start	Basis
Six weeks	Renunciation of an encumbered share of an estate in order to claim the full statutory share; six months in the case of an overseas connection	Knowledge of inheritance and encumbrances	Sections 2306 and 1944 of the German Civil Code (BGB)
One year	Contesting a will where beneficiaries of a compulsory share have been omitted	Knowledge of the grounds for setting aside	Sections 2079 and 2082 of the German Civil Code (BGB)
Three years	Statutory share and supplementary statutory share against the heirs	The end of the year in which the inheritance or disinheritance became known; in the case of a supplementary provision, this also applies to a gift	Sections 195 and 199 of the German Civil Code (BGB)
Three years to the day	Claim for supplementary payment against recipients of gifts	Date of death, regardless of whether you are aware of it	Section 2332 of the German Civil Code (BGB)
Thirty years	The very limit, even without any knowledge whatsoever	Inheritance	Section 199(3a) of the German Civil Code (BGB)

Four steps from the opening of the estate to the payout

There are typically four stages between a person’s death and the money appearing in the account. If you’re familiar with them, you’ll also be able to spot where the problem lies, should one arise. This article describes that process Claiming a compulsory share in detail, including the typical duration and the areas where costs can mount up.

Step one: clarify your own position

The first step is to consider what the will means for you. The probate court will open an existing will and notify the parties involved, including those who have been disinherited. You will receive a copy of the will from the court, together with the minutes of the opening. The court does nothing more than this. It does not assess your statutory share, nor does it calculate it or pay it out. The claim is directed solely against the heirs, and their identity is determined by the will, the minutes of the opening of the will or, if necessary, a certificate of inheritance.

Step two: Request information

The claim can only be quantified if the contents of the estate are known. You therefore have a right to information from each heir (Section 2314 of the German Civil Code (BGB)). You may request a properly organised list of all assets and liabilities as at the date of death, including any gifts made in previous years, as this is the only way to identify any entitlement to a supplementary payment. You may also insist on being consulted whilst the list is being drawn up.

In addition, you may request a notarial inventory of the estate from the outset, rather than waiting until the private inventory has proved unsatisfactory. In that case, the notary does not merely certify the information provided by the heir, but must ascertain the assets themselves – for example, by examining bank statements and making enquiries. If serious doubts remain after this, the heir must also provide a statutory declaration regarding the completeness of the inventory (Section 260 of the German Civil Code (BGB)). The costs of the inventory are borne by the estate (Section 2314(2) of the German Civil Code (BGB)).

You do not have a direct claim against the deceased’s bank; the process always involves the heirs. However, you can apply to the Land Registry to inspect the records if you can demonstrate a legitimate interest, which is usually recognised in the case of those entitled to a compulsory share.

Step three: valuing the estate

The market value on the date of death is decisive, i.e. the price that could be realised if the asset were sold on the market (Section 2311 of the German Civil Code (BGB)). This is straightforward in the case of bank balances, but rarely so for property, business shareholdings or collections. You may therefore request that the value of individual items be determined; in the case of property, this is usually done by means of a valuation report drawn up by an expert (Section 2314 of the German Civil Code (BGB)). These costs are also borne by the estate.

Nevertheless, this is not entirely free of charge for you, as whatever the estate spends on valuations reduces the value used to calculate your statutory share – and therefore, proportionally, your entitlement as well. In most cases, this is money well spent, as a reliable valuation improves your negotiating position by more than the cost of the valuation itself. If a property in the estate is actually sold shortly after the death, the price achieved provides what is probably the strongest indication of its value.

Step four: quantify, demand and, if necessary, take legal action

Once the value has been determined, the claim is calculated and asserted against the heirs, usually in writing and with a reasonable payment deadline. The compulsory share is due from the time of the opening of the succession (Sections 2317, 271 of the German Civil Code (BGB)). Following a reminder, the heirs are in default and owe additional interest at a rate of five percentage points above the base rate (Sections 286, 288 of the German Civil Code (BGB)). They may defer payment only during the first three months following acceptance of the inheritance; more on this shortly.

Most cases are settled. If no progress is made, the case proceeds to the civil court; in practice, this often takes the form of a ‘staged claim’. It combines a claim for information, an affidavit and a claim for payment into a single set of proceedings and is the standard course of action when a party refuses to provide information. At the same time, it suspends the limitation period for the entire claim, even if the exact amount is still unclear at the outset.

The typical obstacles and how to overcome them

On paper, this process seems straightforward. In reality, however, a handful of recurring obstacles delay, diminish or prevent the payout. The fact that grief, old conflicts and new grievances often stand between the parties involved makes none of this any easier. This makes it all the more worthwhile to shift the discussion to the level of figures and supporting documents at an early stage.

The heirs are taking their time in providing the information

The most common hurdle is also the most inconspicuous one. Months go by, the list fails to materialise, appears incomplete or contains obvious inconsistencies, and enquiries come to nothing. This is not always down to ill will; sometimes it is simply a case of being overwhelmed. For you, it makes no difference, because without figures you cannot quantify the situation, and without quantification you cannot negotiate in earnest.

The law responds to this with increasing severity. You can request the notarial register immediately, without having to wait for the private one first; in cases of doubt, an affidavit is required; and ultimately, there is the action for disclosure, usually as the first stage of a multi-stage action. It is crucial not to let the waiting period pass unchecked, as the limitation period continues to run in the meantime, and the deadline—which is specified down to the day—applies to the recipients of the gifts in any case. In such situations, a waiver of the limitation period is therefore often obtained or legal action is taken in parallel.

The value of the property is disputed

Hardly any case involving a compulsory share where property is concerned is free from a dispute over its value. The heirs tend to value it on the low side, whilst the beneficiary tends to value it on the high side, and both sides put forward their arguments. Location, condition, letting status, the need for renovation and third-party rights, such as a right of residence, allow for considerable variation in valuation. In the case of shareholdings in companies, the question of the appropriate valuation method also arises, and different valuers may arrive at significantly different results.

Your leverage lies in the right to have the property valued at the estate’s expense. If the other party submits a favourable valuation report, you can counter this with your own valuation report, and during the proceedings the court will appoint an independent expert. The key date is important. What counts is the value on the date of death – not the original purchase price, not the insured value, and not the amount an heir might wish to realise at a later date. The article summarises what else needs to be taken into account with regard to estate property, from valuation to payment, in Statutory share in relation to houses and property.

The assets were given away during the person’s lifetime

If the estate is smaller than expected, this is often due to gifts made in recent years. The following can help to counter this: Claim to a supplementary compulsory portion (Section 2325 of the German Civil Code (BGB)). Gifts made in the ten years prior to death are added back to the estate for calculation purposes, albeit with decreasing weighting. A gift made in the year immediately preceding the opening of the succession counts in full; thereafter, the value attributed to it decreases by one-tenth for each subsequent year, until the gift is no longer taken into account at all after ten years. However, customary occasional gifts, such as those given on birthdays or at family celebrations, are not taken into account from the outset (§ 2330 BGB).

An example will help to illustrate this too. A widowed father transfers 100,000 euros to an acquaintance three and a half years before his death and leaves his disinherited daughter – his only child – an estate worth 200,000 euros. Her standard compulsory share amounts to half, i.e. 100,000 euros. The gift falls within the fourth year prior to the opening of the succession and is therefore valued at 70 per cent, i.e. 70,000 euros. The daughter receives her share of half on top of this amount, amounting to an additional 35,000 euros, bringing her total to 135,000 euros.

There are two exceptions that override the ten-year time limit. In the case of gifts to a spouse, the time limit only begins to run upon the dissolution of the marriage; such gifts therefore remain relevant for practically an unlimited period. Furthermore, according to case law, the period does not begin to run at all as long as the testator was essentially able to continue using the gifted asset – typically in the case of a property that they have gifted subject to a right of usufruct or in respect of which they have secured a comprehensive right of residence. It is precisely the widespread advice to transfer ownership of the house at an early stage whilst continuing to live there that often offers far less protection against claims to a compulsory share than both the donor and the recipient believe. What applies if the house was transferred to his name during his lifetime, as explored in a separate article.

Three supplementary claims complete the picture. If the estate is insufficient to cover the supplementary claim, the recipient of the gift may be held liable personally; in that case, the three-year time limit, calculated to the day, applies (Sections 2329 and 2332 of the German Civil Code (BGB)). Even a person who has become an heir may have supplementary claims if gifts have depleted the estate (Section 2326 of the German Civil Code (BGB)). Conversely, one’s own statutory share may be reduced if one has received something during the testator’s lifetime and the testator specified at the time that this was to be set off against the statutory share (Section 2315 of the German Civil Code (BGB)).

The estate appears to be empty

The claim that there is nothing to be gained is easily made but rarely substantiated. Only the information provided – including account transactions and gifts made in recent years – will reveal whether it is true. Suspicious withdrawals, transfers made shortly before death or a suddenly empty securities account are among the classic findings of a thorough notarial inventory. A special case is life insurance with a designated beneficiary. The payout from such a policy bypasses the estate and goes directly to the beneficiary, but, like a gift, it may trigger a claim for a supplementary share. According to case law, the surrender value shortly before the death is generally used as the basis for this calculation, rather than the insurance sum paid out.

If the estate is indeed insolvent, the claim reaches a genuine limit. The compulsory share is a liability of the estate – that is, a debt to be settled from the estate – and the heir may limit their liability to that very estate; in the case of an estate of virtually no value, this is done by invoking the so-called ‘defence of insufficiency’ (Section 1990 of the German Civil Code (BGB)). In such cases, nothing can be enforced against the heir, however clear the claim may appear on paper. Even in this situation, however, it is worth considering gifts, as the claim for supplementary payment against recipients of gifts applies precisely where the estate is insufficient (Section 2329 of the German Civil Code (BGB)).

The heir is unable or unwilling to pay immediately

The compulsory share becomes due upon the opening of the succession, but the law grants the heir a short grace period. During the first three months following acceptance of the inheritance, the heir may defer payment of the estate’s liabilities in order to gain an overview of the situation (Section 2014 of the German Civil Code (BGB)). After that, there is no general right to payment by instalments or to a deferral. The fact that the assets are tied up in a property is the heir’s problem; if necessary, they must raise the money through a mortgage or by selling the property.

Only in very exceptional cases may an heir request a deferral of payment – that is, a postponement of payment – if immediate payment would place an unfairly heavy burden on them due to the nature of the estate’s assets, for example because they would otherwise have to give up the family home in which they live (Section 2331a of the German Civil Code (BGB)). The hurdles are high, your interests must be given due consideration, and in practice, deferral remains the exception. If an heir simply fails to pay, default interest will exert increasing pressure, and a court judgement may ultimately be enforced.

Several heirs, and none of them feels responsible

A community of heirs is a compulsory community, and its internal conflicts often hold up your claim. One heir wants to sell, another wants to keep the property, whilst a third does not respond at all. You do not need to wait for this deadlock to be resolved in order to claim your statutory share. The heirs are jointly and severally liable for the compulsory share (Section 2058 of the German Civil Code (BGB)). You can therefore claim the full amount from each individual co-heir; the heirs must settle the internal distribution amongst themselves. However, as long as the estate has not yet been distributed, an individual may refuse to pay from their personal assets and is liable only to the extent of their share in the estate (Section 2059 of the German Civil Code (BGB)). The co-heirs are also each individually obliged to provide you with information; you are not dependent on the slowest among them.

A penalty clause makes the requirement to weigh up the options

Under the common ‘Berlin will’, spouses appoint each other as sole heirs, with the children only inheriting after the second spouse’s death. In the event of the first spouse’s death, the children are thus disinherited but are entitled to their statutory share. Many of these wills contain a penalty clause relating to the statutory share. Anyone who claims their statutory share following the first death will then also be limited to the statutory share upon the death of the second parent.

This clear claim thus becomes a matter of calculation. On the one hand, there is money available immediately and the opportunity to make use of both parents’ personal tax allowances. On the other hand, there is the prospect of a later, potentially larger inheritance, which, however, depends on what remains at the time of the second death. The outcome of this balancing act depends on assets, family circumstances and the wording of the clause, and should sensibly be reviewed by a specialist solicitor before the claim is made, not afterwards. You can find out more about how to weigh up the pros and cons of claiming versus waiting in the article on Statutory share in a Berlin will.

The costs of enforcement

Solicitors’ fees and court costs are based on the value of the claim, that is, essentially on the amount claimed. The larger the estate, the more expensive the dispute over it becomes. In the event of legal proceedings, the courts require court fees to be paid in advance as a deposit; expert reports must be paid for; and whoever loses the case must also bear the other party’s legal fees (Section 91 of the German Code of Civil Procedure (ZPO)). With six-figure claims, the total cost risk can quickly reach five-figure sums. Legal expenses insurance is rarely of any help, as disputes under inheritance law are often excluded from cover or only an initial consultation is covered.

Anyone who cannot afford the costs does not therefore have to give up. For out-of-court advice, there is legal advice assistance; for court proceedings, there is legal aid, which covers all or part of the costs if the individual has a low income and few assets and there is a reasonable prospect of success (Sections 114 et seq. of the Code of Civil Procedure (ZPO)). However, it does not cover the risk of having to pay the other party’s costs should you lose the case. Another option is litigation funding, whereby a financier covers all the costs of enforcing the claim and, in the event of a successful outcome, receives a share of the proceeds. Financially, this shifts the burden entirely to the event of a successful outcome. A comparison of these options, ranging from legal advice assistance to the sale of the claim, is provided in the article on Funding the inheritance dispute.

When enforcement is in danger of failing due to a lack of funds

Normally, the statutory share is claimed from the heirs and paid out in the usual way. Things become difficult when information is withheld, the value is set too low, or the matter drags on for years and every step requires further advance payments. That is exactly when Erbfinanz can help. We can bear the cost risk of enforcement, so that you do not have to pay for a solicitor, expert reports or court costs up front. Legal representation is always provided by a specialist solicitor, and the fee is agreed on a case-by-case basis, transparently and in advance, and is only payable if the case is successful.

Your non-binding enquiry It’s free, discreet and takes just a few minutes.

What the statutory share has to do with the tax office

Inheritance tax is only payable on the statutory share once it is claimed; it is not due simply upon death. The timing of the claim therefore also has tax implications, which must be taken into account in the case of larger estates. Whether any tax is due at all depends on the personal allowances. Children can inherit €400,000 tax-free from each parent, spouses €500,000, and parents €100,000. It is only above these amounts that the claimed statutory share is subject to tax. Irrespective of this, the acquisition must be notified to the tax office in writing within three months of the claim being made; no official form is required for this (Section 30 of the Inheritance Tax Act). The statutory share itself is not subject to income tax. In return, the statutory share paid out is deductible for the heirs as an estate liability and reduces their own inheritance tax liability.

Frequently Asked Questions

Does my statutory share also become time-barred if I was unaware of the death?

The standard three-year limitation period does not begin until the end of the year in which you became aware of the inheritance or disinheritance. It does not commence without such knowledge, although grossly negligent ignorance is deemed equivalent to knowledge, and the absolute limit is thirty years. An important exception applies to claims against beneficiaries of gifts, which become time-barred exactly three years to the day after the date of death, even in the absence of any knowledge.

Is a letter to the heirs enough to stop the limitation period from running?

No. Neither a letter of claim nor a request for information suspends the limitation period. It is suspended by serious negotiations, by legal proceedings or a default judgement, or by a written waiver of the limitation period by the heir. Anyone relying on ongoing discussions should keep an eye on when they are due to end, as the limitation period will resume once they have concluded.

What happens if the limitation period has already expired?

The claim does not lapse upon the expiry of the limitation period; however, the heirs may permanently refuse payment once they have invoked the limitation period. If they do not do so and pay voluntarily, the payment is valid and cannot be reclaimed (Section 214 of the German Civil Code (BGB)). Before writing this off, it is worth taking a closer look at when the limitation period began. If the heirs were unaware of the death and the disinheritance, the limitation period may never have started to run, and periods of serious negotiations are not counted towards it. A solicitor can clarify whether any claim can still be enforced after this point.

Do I have to pay for information and expert reports?

The costs of drawing up the estate inventory and the valuation are borne by the estate (Section 2314 of the German Civil Code (BGB)). Indirectly, you contribute a small part of these costs, as they reduce the value of the estate and thus the basis for calculation. Initially, each party bears the costs of their own solicitor; in legal proceedings, the rule then applies that the losing party bears the costs of the legal dispute.

Can I ask for the property or individual items instead of money?

No. The compulsory share is purely a financial claim. The situation is different only if you and the heirs agree by mutual consent to satisfy the claim, for example by transferring a plot of land.

What happens if the heir claims there is nothing to inherit?

In that case, the Right to information, if necessary in the form of a notarial inventory including gifts and account transactions from recent years, supplemented, should doubts persist, by an affidavit from the heir. If the estate is genuinely worthless, it remains to be examined whether the recipients of gifts are liable to make up the shortfall in the compulsory share. In this case, the three-year time limit, calculated to the day, begins on the date of death.

I haven’t been disinherited, but I’m receiving less than my statutory share. Do I have any rights?

Yes. Anyone who has been included in a will but whose share is worth less than half of their statutory share of the estate may claim the difference as an additional compulsory portion (Section 2305 of the German Civil Code (BGB)). If the share of the estate is encumbered by the execution of a will, reversionary succession, legacies or conditions, the option of renouncing the inheritance whilst electing the full statutory share may instead be considered; the time limit for this is only six weeks. This must be distinguished from an unencumbered share of the estate, as renouncing such a share usually also results in the loss of the compulsory portion.

How long does it take for the statutory share to be paid out?

There is no statutory time limit for payment. If the heirs cooperate, the process of gathering information, valuation and payment is often completed within a few months. However, as soon as a notarial inventory, a valuation report or legal proceedings become necessary, the matter frequently drags on for a year or longer. At least, interest accrues in your favour once payment is overdue. The article on prompt payment of the compulsory share.

Do I have to claim my statutory share, or can I choose to waive it or sell it?

No one is obliged to claim their statutory share, and anyone who remains silent receives nothing. The claim is also inheritable and transferable (Section 2317 of the German Civil Code (BGB)). It can therefore be assigned or even sold, for example if a quick, secure payment is more important than the outcome of a lengthy dispute. The purchase price will, however, be lower than the amount that might ultimately be obtained following successful enforcement. As the Sale of the compulsory portion A separate article explains how it works, how much it costs and when it’s worth it.

What really matters in the end

The compulsory share is a powerful right with a hidden weakness. It arises automatically, but it also lapses silently if no one asserts it in good time. It is only secured when three conditions are met. You must keep a close eye on the relevant time limits, particularly the limitation period and the deadline—which must be observed to the day—in the case of gifts. You must obtain a reliable picture of the estate, rather than simply accepting the other party’s assertions. And you must be able to sustain the financial burden of enforcement, rather than agreeing to a poor settlement halfway through the process.

For each of these points, the law provides tools, ranging from a notarial inventory of the estate and the valuation of estate assets to a staged claim. Those who are familiar with these tools and use them at an early stage negotiate from a different position, and what would otherwise be a claim that nobody would naturally take an interest in becomes an orderly procedure with a clear objective.

If you’re not sure where you stand

At the outset, many people affected do not know either the size of the estate or what they are entitled to. This is the normal starting point, and you do not need a full set of documents for an initial assessment. Simply tell us what you know. The legal assessment of the individual case will be carried out by specialist solicitors with whom we collaborate. The non-binding enquiry It’s free, discreet and comes with no strings attached.