Almost everyone who has been left out of a will has done the maths in their head at some point. Their widowed mother’s house is likely to be worth around 500,000 euros, there was still 40,000 in the bank account, and there are two children. So a quarter of that – around 135,000 euros. The figure feels plausible because there’s no getting round that share.
There’s actually no disputing the share. It’s simply the easier half of the calculation. Months later, the estate inventory arrives – that is, the statement which the heir must submit regarding the estate. This lists the house at 380,000 euros, because a sister’s lifelong right of residence was entered in the land register years ago. There are 9,000 euros left in the bank account. However, a loan of 65,000 euros turns up, which the family had never mentioned. The 135,000 euros has turned into just over 80,000.
The same applies the other way round. Anyone who finds out that the flat was transferred to the brother three years before the death will end up with a figure well above their initial estimate. The rate was the same in both cases.
The equation has two variables, and only one of them is simple
The compulsory share is a purely monetary claim against the heirs (Section 2303 of the German Civil Code (BGB)). It arises when a close relative is excluded from the succession by a will or an inheritance contract. It does not confer a right to specific items from the estate, nor does it confer a right to have a say in its distribution. It is calculated as follows:
Statutory share × value of the estate = statutory share
The share depends solely on your relationship to the deceased and who else would have been entitled to inherit alongside you. It is calculated as half of the statutory share of the estate; in the case of a spouse, there is a special provision, which I will explain in a moment.
The value of the estate is the other figure, and it cannot be found anywhere. It has to be calculated. This involves dozens of individual decisions: what is included, at what value, and what may or may not be deducted. Each of these decisions involves money. And the documents are initially held by those who will ultimately be required to pay.
Your rate will be determined quickly
Only three groups are entitled to a compulsory share. First and foremost are the children, with biological and adopted children, and those born in and out of wedlock, being treated equally. If a child has predeceased the testator, their children take their place. In addition, the spouse and the registered civil partner are entitled. Parents are only entitled to a compulsory share if there are no children or grandchildren who can themselves claim or accept a share (Section 2309 of the German Civil Code (BGB)). Siblings, nieces and nephews, grandparents and stepchildren are never entitled to a compulsory share, regardless of how close the relationship was.
The share is calculated in two steps. First, the question is: what would you have been entitled to without a will? This share is then halved. If a widowed mother leaves behind two children and names one of them as sole heir, the child who has been passed over would, by law, have received half. Their statutory share is therefore one quarter of the value of the estate.
This is where the most common calculation error lies. Anyone who is included in the statutory order of succession is still counted, even if they have been disinherited or have renounced their inheritance (Section 2310 of the German Civil Code (BGB)). Three children remain three children, even if all three have been passed over. The only genuine exception is a notarised waiver of inheritance, which is usually agreed during the testator’s lifetime in return for a settlement. Anyone who has renounced their inheritance in this way is not counted, and the share of the remaining heirs increases. The situation is different in the case of a mere waiver of the compulsory portion: anyone who merely waives their compulsory portion remains a statutory heir and continues to be counted.
In the case of the surviving spouse, the matrimonial property regime also comes into play – that is, the question of how the assets were organised during the marriage. In the absence of a prenuptial agreement, the community of accrued gains applies, and much then depends on whether he was entirely omitted from the will. If that is the case, he is entitled to one-eighth of the estate, alongside any children. In addition, he may claim compensation for the increase in assets that the deceased accrued during the marriage in excess of his or her own. If, on the other hand, he was included in the will and retains the bequest, a quarter is taken as the benchmark, but only the difference between this and what he already possesses is paid out. In legal terms, these two approaches are known as the ‘small’ and ‘large’ compulsory shares. Anyone who has been included in the will may also renounce their share and claim equalisation of accrued gains instead. Which option ultimately yields the greater benefit depends primarily on the extent of the increase in assets during the marriage, and this calculation is carried out by a specialist solicitor in inheritance law.
You do not need a single figure from the estate just to work out the share. It is sufficient to know who belongs to the family and what matrimonial property regime applied to the marriage. That is precisely what the Free statutory share calculators from.
Where do you get the figures from?
Without knowledge of the estate, it is not possible to quantify the claim, and initially only the other party has this knowledge. For this reason, the law grants you a separate right to information against any heir, provided that you have not yourself become an heir (Section 2314 of the German Civil Code (BGB)).
You are entitled to request a properly organised inventory of all assets and liabilities as at the date of death, including any gifts made in previous years. You do not have to make do with a list drawn up by the heir themselves. You can request a notarised inventory of the estate from the outset, without having to wait for the private one first. The notary then does not merely certify what the heir states, but carries out their own investigations – for example, by examining bank statements and asking further questions. If there remain serious doubts as to the completeness of the inventory, the heir must also provide a statutory declaration in which they confirm the accuracy of their details under penalty of law.
For individual items, you may also request a valuation; in the case of property, this usually takes the form of an expert’s report. The costs are borne by the estate in each case. In doing so, you also reduce the basis on which your claim is calculated, meaning you bear a proportion of the costs yourself. As a rule, it is still worth it, because a reliable valuation yields more in negotiations than the report costs.
The amount is determined by the value of the estate
The decisive factors are the composition of the estate on the date of death and its market value, i.e. the price that could be realised on the market (Section 2311 of the German Civil Code (BGB)). Whatever happens thereafter does not alter this. A fall in prices in the following year is disregarded, as is any refurbishment carried out by the heir or a market that picks up two years later. Previous purchase prices and insured sums are equally irrelevant, and the values assessed by the tax office for inheritance tax purposes are not binding, even if they serve as an initial point of reference.
Even a valuation stated in a will is not binding on anyone (Section 2311(2) of the German Civil Code (BGB)). If the will states that the house is to be valued at 200,000 euros, this is merely an opinion and not a valuation.
What counts, and what’s surprising about it
The estate comprises all of the deceased person’s assets, including those held abroad. There are four items that regularly give rise to misunderstandings.
A life insurance policy with a named beneficiary does not form part of the estate. The sum goes directly to the beneficiary and does not initially appear in the estate’s accounts. It is therefore not lost. The Federal Court of Justice treats the payment as a gift, which may give rise to an additional claim. However, the value taken into account is rarely the insurance sum paid out, but rather the value that the deceased could still have derived from the policy themselves – as a rule, therefore, the surrender value. If no beneficiary has been named, the benefit forms part of the estate and is counted in full.
In the case of a joint account held by married couples, over which both spouses have sole disposal rights, only half of the balance is included in the estate in cases of doubt (Section 430 of the German Civil Code (BGB)). Anyone claiming a different distribution must provide evidence of this, and the fact that the money originated predominantly from one party is not, in itself, sufficient proof.
Household goods and personal effects are valued at their realistic second-hand value on the date of death. A fully furnished flat therefore usually yields only a low four-figure sum, and anyone expecting a lot here is bound to be disappointed. The situation is different for jewellery, art, collections and vehicles.
Finally, claims can easily be overlooked. An outstanding tax refund or money that the deceased lent out also increases the value of the estate.
What is deducted and what isn’t
Debts are deducted from the estate, and each item deducted also reduces your entitlement on a pro rata basis. That is why the calculations at this stage are carried out with particular care. Not everything that the heir pays following the death may be set off against their entitlement.
| Will be deducted | Not deducted |
|---|---|
| Debts incurred by the deceased, such as an outstanding loan, unpaid bills, care home fees or tax arrears | The inheritance tax which the heir is required to pay on their own behalf |
| Reasonable funeral expenses, including the preparation of the grave site and the erection of a gravestone (Section 1968 of the German Civil Code (BGB)) | Ongoing grave maintenance in the years that followed |
| A long-term grave maintenance contract which the deceased had arranged themselves | Costs associated with clearing out, renovating, estate agent fees and the sale of a property forming part of an estate |
| The costs of the inventory of the estate and the valuation (Section 2314(2) of the German Civil Code (BGB)) | The remuneration of an executor |
| A settlement of matrimonial gains to which the surviving spouse is entitled | Bequests and conditions stipulated in the will |
Two lines in the right-hand column require explanation, as they often involve large sums of money.
A bequest is a single gift to someone who is not an heir; a condition is an obligation that the heir is required to fulfil. Neither of these is taken into account in your calculation. A will that distributes half the estate in individual bequests to third parties does not reduce your statutory share by a single euro, as it takes precedence over these provisions. In return, the heir may reduce the bequests proportionately so that they do not bear the burden alone (Section 2318 of the German Civil Code (BGB)). This is a matter between them and the beneficiaries.
The situation is similar with regard to the costs of settling the estate. Any expenditure incurred by the heir in organising the estate, realising its assets or establishing their status as an heir is at their own expense and was not yet a consideration on the date of death. Estate agents’ fees, clearing out the property, renovation prior to sale and, according to the prevailing view, the costs of the certificate of inheritance are therefore not taken into account. In the case of the executor, this does not apply only if, exceptionally, their work also benefits you.
Uncertain liabilities are a special case. A guarantee on which no claim has yet been made, or a land charge securing a third party’s debt, is initially disregarded (Section 2313 of the German Civil Code (BGB)). If liability does arise at a later date, the figures are recalculated. The situation is different in the case of the deceased person’s own mortgage, the outstanding balance of which is deducted in full.
Why property is almost always the bone of contention
In most estates, the bulk of the assets is tied up in a property, and there is no official figure for its value. A one per cent difference in the valuation amounts to as much as 5,000 euros for a property worth 500,000 euros.
The condition of the property is the most obvious factor. A backlog of renovation work, construction defects and poor energy efficiency reduce the value, and it is the valuer who determines by how much. The property’s use has a similar effect, as an existing tenancy agreement is transferred to the buyer and rules out owner-occupation, which drives down the price, particularly where the property is old and the rent is low. Third-party rights have the most significant impact. A right of residence or usufruct – that is, the right to use another person’s property and retain its income – can reduce the value by six-figure sums if it was established during the owner’s lifetime in favour of another person and entered in the land register. The deduction is calculated based on the annual value of the use and the statistical life expectancy of the beneficiary, which is why the range is so wide.
When it comes to the right of residence, it is worth taking a closer look – from two perspectives. If it was first bequeathed to someone in a will, it constitutes a legacy and does not, in fact, reduce your entitlement. If, on the other hand, it was transferred to another person free of charge during your lifetime, it constitutes a gift in itself, which may be taken into account to some extent on the other side of the equation. What the value deduction takes away from you may, under certain circumstances, be recouped by the supplementary claim discussed in the next section.
If the property is sold shortly after the death, case law of the Federal Court of Justice holds that the price realised is a strong indicator of the market value, which an expert valuation can only contradict for good reason – and this applies in both directions. Anyone who argues that the market has since changed or that the property was sold to an acquaintance at a price below its value must provide evidence to support this. Incidentally, your right to a valuation remains valid even if the property has long since been sold.
If the value is set too low
Normally, the compulsory share is claimed from and paid out to the heirs in the usual way. Things become difficult if information is slow to come through, the property is listed at a conspicuously low value, or the process drags on for years, with each step requiring further advance payments for expert reports and legal fees. This is precisely when Erbfinanz steps in. We can bear the cost risk of enforcement, so that you do not have to pay anything up front. Legal representation is always provided by a specialist solicitor, and our fee is agreed on an individual, transparent basis in advance and is only payable if the case is successful.
Your no-obligation enquiry is free of charge, confidential and takes just a few minutes to complete.
Donations made over the last ten years are included
The estate is not always the sole criterion. If the deceased gave away assets during their lifetime, these are partially added back into the calculation. The statutory share then becomes a statutory share plus a supplementary amount (Section 2325 of the German Civil Code (BGB)).
Gifts made during the ten years prior to death are taken into account, but 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 is reduced by one-tenth for each year that has elapsed. A transfer made three and a half years previously thus falls into the fourth year and is valued at 70 per cent. A sum of 100,000 euros is thus reduced to 70,000 euros, which is added back to the estate for tax purposes. After ten full years, the gift is no longer taken into account.
Two exceptions effectively render this time limit inoperative. In the case of gifts between spouses, it only begins to run upon the dissolution of the marriage; if the marriage ends due to death, it never begins. Furthermore, it does not begin to run as long as the deceased person continued to make substantial use of the gifted item. In the case of a reserved usufruct over the entire property, this is established case law. In the case of a right of residence, however, it depends on the individual circumstances, as the Federal Court of Justice allows the time limit to run if the donor no longer has sole control over the property, for example because their right extends only to part of the house. The common advice to transfer the property early and continue to live there therefore often offers less protection against claims to a compulsory share than both parties assume.
When it comes to valuation, there is a rule that is rarely explained. A cash gift is valued at its amount at the time it was made, but this amount is adjusted to take account of inflation since then. A sum of 50,000 euros from 2010 therefore results in a significantly higher valuation. In the case of a property, two values are compared: the value on the date of death and the value at the time of the gift (also adjusted for inflation), and the lower of the two is used. You therefore do not benefit from any increase in value after the gift was made – neither a rise in market price nor any refurbishment carried out by the recipient. If, on the other hand, the asset has decreased in value on the market, the lower value is used. The rule works in one direction only.
If the estate is insufficient to make up the shortfall, the recipient of the gift may, subject to certain additional conditions, be required to contribute personally (Section 2329 of the German Civil Code (BGB)). However, this claim becomes time-barred exactly three years to the day after the date of death, regardless of whether you were even aware of the gift. This is the strictest time limit in the entire law on compulsory shares.
Any payments you have received yourself can be offset against this
Conversely, anything you received from the deceased during their lifetime may be taken into account. There is a persistent misconception about this, which can cost you money.
A gift made to you will only reduce your statutory share if the deceased expressly stipulated this, and must have done so no later than at the time the gift was made (Section 2315 of the German Civil Code (BGB)). A clause in a later will stating that the 30,000 euros from that time should be taken into account is not sufficient. Anyone claiming such a set-off must prove it, and any ambiguous wording works against them.
Among siblings, a second mechanism comes into play which operates even without a court order (Section 2316 of the German Civil Code (BGB)). Any capital provided to help set up a separate household or business, as well as ongoing contributions towards living expenses and education costs that exceed what is commensurate with the family’s circumstances, are apportioned amongst the children. This puts those who have received nothing themselves in a better position. If, for example, a brother received 60,000 euros years ago as start-up capital for his practice, this amount is added to the calculation for the division of the estate, and the statutory share of the others increases. There is no ten-year limit here, as there is for gifts to third parties.
Credit is also given in the same way to anyone who has cared for their parents over a long period of time. Proof that this helped to preserve assets is not required, and since 2010, the requirement to forgo one’s own income has also been abolished. Similarly, credit is given to anyone who worked in the business and thereby contributed to the preservation of the assets. If the work was paid a reasonable wage at the time, the credit does not apply.
From entitlement to money in your account
The claim arises upon the opening of the succession and is immediately due (Section 2317 of the German Civil Code (BGB)). The fact that the assets are tied up in a property is, in principle, the heir’s problem; if necessary, the heir must raise the money by taking out a mortgage or selling the property. The law draws a line where immediate payment would place an unfairly heavy burden on the heir due to the nature of the estate’s assets, for example because they would have to give up the family home in which they live or sell their means of livelihood. In such cases, the heir may apply for a deferral of payment (Section 2331a of the German Civil Code (BGB)). A court will decide on this application, taking your interests into account as appropriate, and interest will accrue on the deferred claim. The thresholds for granting such a deferral are high, and the claim is merely deferred, not reduced.
In practice, however, it usually takes many months before payment is made, as the details of the claim must first be clarified, followed by the valuation. Following a reminder, the heir is also liable for interest at a rate of five percentage points above the base rate – the reference rate adjusted every six months and published by the Bundesbank. As long as the amount of the claim remains undetermined, the reminder should not specify a particular sum, as otherwise interest will only be charged on the part for which the reminder was issued.
For tax purposes, inheritance tax is only payable once a claim is formally made, not simply upon the death of the deceased. Whether any tax is payable at all depends on the personal allowances: €400,000 for children in respect of each parent, €500,000 for spouses and €100,000 for parents. Grandchildren who stand in the place of a deceased child are also entitled to €400,000. Tax is only levied on amounts exceeding these thresholds, and those entitled to a compulsory share are always placed in the most favourable tax bracket. The acquisition must be reported to the relevant tax office within three months, calculated from the date the claim is made and not from the date of payment. An informal letter is sufficient. The compulsory share itself is not subject to income tax, but the interest on it is.
That leaves the third factor: the cost of the enforcement proceedings themselves. Lawyers’ fees and court costs are based on the amount of the claim; for six-figure claims, the risk of litigation can quickly run into five-figure sums. This is another reason why a large proportion of cases end in a settlement below the calculated amount. This is not a failure, but rather a trade-off between a guaranteed payment today and a potentially higher sum after a further two years of litigation. Anyone who knows the calculated value of their claim negotiates from a different position to someone who is faced only with the figure put forward by the other party.
When a prompt payout is more important than that last one per cent
Sometimes, a quick settlement is worth more than a sum that won’t be finalised for years. In this case, you can sell your statutory share to Erbfinanz and receive payment promptly, without having to sort out the dispute with the heirs yourself. What happens to the claim afterwards is our business.
We’ll discuss whether this approach is right for your situation during a no-obligation enquiry.
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Frequently Asked Questions
How long do I have to claim my statutory share?
As a rule, three years, calculated not from the date of death but from the end of the year in which you became aware of the inheritance and of your disinheritance (Sections 195 and 199 of the German Civil Code (BGB)). Anyone who learns of the will in May 2026 has until 31 December 2029. It is important to note that a mere letter of claim does not suspend the time limit. This can be achieved, for example, by serious negotiations, legal proceedings – including a staged action seeking information – or a payment order. If the heir acknowledges the claim, the time limit even starts afresh.
The heir says that once all the debts have been paid off, there is nothing left. Can that be right?
It is possible, but that does not prove it. Only the information provided will reveal whether it is true, including account transactions and gifts made in recent years. Suspicious withdrawals or transfers made shortly before death are among the classic findings of a thorough notarial inventory. If the estate is indeed insolvent, the heir can have their liability limited to the estate, in which case there is nothing to be recovered from them. It is nevertheless worth looking into gifts, because the claim for supplementary payment against recipients of gifts applies precisely where the estate is insufficient.
Can I ask for a share in the property instead of money?
No. The compulsory share is purely a financial claim, and it does not make you a co-owner. You can neither force nor prevent a sale. 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.
I have been included in a will, but I am to receive less than my statutory share. Do I still have any claims?
Yes. Anyone who has been named as a beneficiary in a will but whose share of the estate is less than half the statutory share may claim the difference (§ 2305 BGB). The same applies to a bequest that is too small. If the share of the estate is restricted by the execution of a will, a reversionary succession, an order of partition or conditions, you have a right of choice instead. You may renounce the bequest and claim the full statutory share in cash (Section 2306 of the German Civil Code (BGB)). As a rule, you have only six weeks to do so, calculated from the date on which you became aware of the encumbrance. A clear inheritance must be strictly distinguished from this, as anyone who renounces it will, as a rule, also forfeit their statutory share.
Do I actually have to claim my statutory share?
No one is obliged to do so. However, no payment will be made of its own accord; anyone who remains silent will therefore come away empty-handed. Furthermore, the claim is inheritable and transferable (Section 2317 of the German Civil Code (BGB)). It can therefore be assigned or sold, for example if a guaranteed payment is more important today than the outcome of a protracted dispute.
What it all boils down to
Back to the calculation from the beginning. Between the 135,000 euros from the rough estimate and the 80,000 euros or so from the list, there is no single figure, but rather a series of specific questions. Has the right of residence been valued correctly, and was the granting of this right perhaps itself a gift? Was the loan correctly quantified as at the date of death? And what happened to the account in the years leading up to that point, which ultimately held only 9,000 euros?
Nobody answers these questions of their own accord. Anyone who fails to ask them will be given the other party’s answer and will take that to be the value of the estate. The law provides tools for this purpose, ranging from a notarial inventory and a valuation at the estate’s expense to a court ruling. Whether the first or the second figure ends up in the account almost always depends on whether someone has made use of these tools.
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.