Compulsory portion and disinheritance - your most important questions and answers
This guide will give you a clear overview of how the compulsory portion works, who can claim it and what steps are necessary to enforce the claim. You will learn how the amount is calculated, what deadlines need to be observed and what options are available if disputes arise within a community of heirs. The aim is to give you guidance so that you can make informed decisions in an emotionally tense situation.
Basics: What does disinheritance mean and what is a compulsory portion?
Disinheritance is the explicit instruction in a will or inheritance contract that a specific person is excluded from the succession. A person who is disinherited therefore does not become a co-heir and initially receives no share of the estate. Without such a testamentary disposition, the statutory order of succession applies, which determines the order in which relatives inherit. However, the testator can change this legal order in whole or in part in a will and deliberately exclude certain relatives.
Nevertheless, German inheritance law provides a minimum level of protection for certain close relatives. This protection is called the compulsory portion. The compulsory portion is purely a monetary claim against the heirs and not a share in the estate as a co-owner. As a rule, it amounts to half of the statutory inheritance share that the person concerned would have received without a will. The law sets out precisely who is entitled to a compulsory portion: First and foremost, this includes the descendants of the deceased, i.e. children. A predeceased child is replaced by their children, i.e. grandchildren, who can also claim the compulsory portion. In addition, the spouse or registered partner is also entitled to a compulsory portion and, if there are no descendants, the parents.
The compulsory portion is intended to prevent close relatives from being left completely empty-handed. It grants them a clearly defined monetary entitlement, even if the testator has expressly stipulated disinheritance. For those affected, this means that disinheritance is not tantamount to complete exclusion from the estate, but can trigger an enforceable payment claim under the aforementioned conditions.
Check entitlement: Who receives the compulsory portion?
Whether a compulsory portion can be claimed depends primarily on the family relationship and the individual family situation. The so-called descendants of the deceased, i.e. natural and adopted children, are entitled to a compulsory portion. If a child is already deceased, their own children, i.e. grandchildren, take their place and can claim the compulsory portion. The spouse or registered partner is also entitled to a compulsory portion. If there are neither descendants nor a spouse, the parents of the deceased may also have a claim in certain constellations.
The prerequisite for the compulsory portion is that the beneficiary has been excluded from the succession by will or inheritance contract. Anyone who remains the legal heir anyway has no additional claim to a compulsory portion, but receives their share of the inheritance. It is also important to note that the claim only arises when the succession has actually taken place, i.e. the testator has died. Prior to this, the compulsory portion can neither be claimed nor contractually secured.
A right to a compulsory portion may exist even if the deceased expressly disinherited the beneficiary or referred to the compulsory portion. Only in very exceptional cases, for example in the case of serious misconduct such as a wilful criminal offence against the testator, does the law permit the complete withdrawal of this entitlement. These reasons must be clearly documented and expressly stated in the will.
Anyone who is unsure whether their own situation fulfils the requirements should check the legal basis as early as possible and obtain an overview of the existing will and the statutory succession. This will allow you to determine whether and to what extent you are actually entitled to a compulsory portion.
Calculating the amount of the compulsory portion
The amount of the compulsory portion is determined in two steps:1. Determination of the net estate2. Determination of the statutory inheritance shareThe compulsory portion corresponds to half of this statutory inheritance share and always represents a monetary claim. You can use our compulsory portion calculator at any time for a quick and free initial orientation.
Determine net discount
Firstly, the total estate value is determined. This includes real estate, bank balances, securities and valuable household effects. All of the deceased's debts and inheritance debts, such as funeral costs, are deducted from this total value. The net estate calculated in this way forms the basis for calculating the compulsory portion. Large gifts made during the deceased's lifetime can also increase the value, as they are added to the estate under certain conditions.
Practical tip: The compulsory portion must always be fulfilled in cash, not in individual items of the estate. Those entitled to a compulsory portion are therefore entitled to comprehensive information, such as a complete or notarised inventory of the estate and, if necessary, the valuation of real estate or company shares. As soon as this data is available, you can calculate your exact entitlement - and get a quick and free initial orientation in advance with our compulsory portion calculator. To the compulsory portion calculator
Whether it's finding a lawyer or financing the lawsuit: we support you in obtaining your rights. Let's see together what options are available in your case.
Determine the statutory inheritance quota
The next step is to determine the inheritance quota that would apply without a will. This depends on the family situation and, if applicable, the matrimonial property regime. Spouses in a community of accrued gains usually have a higher quota; children inherit in equal shares, grandchildren take the place of a predeceased child. The compulsory portion is calculated from this statutory quota by halving it.
Example: If the deceased leaves a spouse and two children, the statutory inheritance share of a child is one quarter. The compulsory portion for a disinherited child is therefore one eighth of the net estate. You can work through various constellations directly with our compulsory portion calculator. To the calculator
Claiming a compulsory portion: step by step
As soon as it has been established that a compulsory portion claim exists, it should be asserted as quickly and well prepared as possible. The first step is to formally request the heirs to pay out the compulsory portion and provide information about the estate. This request should be made in writing so that the date and content can be clearly proven.
The basis for the calculation is a complete inventory of the estate. The heirs are obliged to draw up such a list and make it available to the beneficiary of the compulsory portion. It contains all assets and debts of the deceased. In many cases, it makes sense to request a notarised inventory of the estate to ensure that the information is correct. In the case of complex estates, a valuation report may also be required, for example for property.
The time limits are important: the right to a compulsory portion generally expires three years after the end of the year in which the claim arose and the beneficiary learnt of the disinheritance and the death of the testator. If you wait too long, you risk losing your claim.
If no agreement can be reached on the amount or payment, the final step is to take legal action. However, disputes can often be resolved in advance through negotiations if all parties involved transparently disclose the estate value and agree on the compulsory portion.
It is advisable for those affected to develop a clear strategy at an early stage in order to structure the process and avoid mistakes. Even if the claim may be legally clear, enforcing it often requires patience and careful documentation.
Special cases and points of contention
Even if the compulsory portion is clearly regulated in principle, there are numerous situations in which questions or conflicts can arise. One common issue is the withdrawal of the compulsory portion. The law only permits a complete withdrawal in very limited cases, for example if the beneficiary of the compulsory portion has attempted to kill the testator, committed a serious crime against him or committed a serious intentional offence against close relatives. These reasons must be expressly and comprehensibly stated in the will, otherwise the claim remains valid.
Disputes also frequently arise if the testator has made large gifts to other people during their lifetime. Such gifts can affect the compulsory portion because the value is added to the estate under certain conditions. The decisive factor is when the gift was made and whether it is considered to be subject to equalisation under the statutory provisions.
Another problem area concerns advance payments or offsetting. If the person entitled to a compulsory portion has already received substantial benefits during the testator's lifetime, this can reduce the later claim to a compulsory portion. Here too, the decisive factor is whether there is an explicit offsetting provision.
Finally, disputes often arise within the community of heirs when those entitled to a compulsory portion demand information and the heirs do not fully co-operate. However, the heirs are legally obliged to disclose the estate and fulfil the compulsory portion claim. If they refuse to do so, the beneficiary can file an action for information and valuation.
These special cases show that even a seemingly clear claim to the compulsory portion can become legally complex. A careful examination of the respective situation and clear documentation of all relevant circumstances are therefore particularly important.
Frequently asked questions about the compulsory portion
Many heirs and those entitled to a compulsory portion are faced with the same legal questions after a death. The following answers provide a concise overview of the most important topics relating to the compulsory portion and help to clarify initial uncertainties.
Only in rare exceptional cases is a complete exclusion possible. The law states precisely defined reasons for this, for example if the beneficiary of the compulsory portion has attempted to kill the testator or has committed a serious intentional criminal offence against the testator or close relatives. These reasons must be expressly stated in the will.
The claim generally expires three years after the end of the year in which both the inheritance occurred and the beneficiary learnt of the disinheritance. If you want to protect your claim, you should therefore act early and not wait until shortly before the deadline expires.
Those entitled to a compulsory portion have a legal right to a complete list of the estate. If this information is refused, the right to disclosure of the estate can be enforced in court. A written request is often a sensible first step.
The heirs are obliged to pay the compulsory portion from the estate. However, the beneficiary may incur costs, for example if they require legal assistance or take legal action. Such costs can often be minimised through early and clear communication with the heirs.
Claim to supplementary compulsory portion for gifts
The compulsory portion is generally based on the assets available at the time of the testator's death. However, the question often arises as to what applies if the testator has already made large gifts during his or her lifetime and the estate is significantly smaller at the time of death as a result. In order to prevent those entitled to a compulsory portion from being disadvantaged by this, the law provides for what is known as a supplementary claim to a compulsory portion.
This claim means that certain gifts are mathematically added to the estate as if they were still there. The compulsory portion is then calculated on the basis of this notionally increased estate value. The decisive factor is that it is a gratuitous gift made by the testator during his or her lifetime. Typical examples are the transfer of a property to a child or large gifts of money.
A ten-year time limit applies for consideration. Gifts made more than ten years before the death are not taken into account. Within this period, the so-called meltdown model applies: for each full year that has passed between the gift and the death, the value to be taken into account is reduced by ten per cent. So if a property was gifted five years before death, fifty per cent of its value is still included in the calculation of the compulsory portion.
It is important to note that the supplement to the compulsory portion does not only apply to gifts to third parties. Gifts to persons entitled to a compulsory portion themselves can also be taken into account if they were not expressly agreed as anticipated succession with an offsetting provision. It also plays a role whether the testator reserved certain rights, such as a comprehensive right of residence, when making the gift. Such reservations can result in the ten-year period only starting to run later.
Anyone who claims a compulsory portion and suspects that larger gifts have reduced the estate should therefore request information about possible gifts at an early stage. This is the only way to effectively check and, if necessary, enforce the claim to a supplementary compulsory portion.
Information rights and estate register in detail
To enable those entitled to a compulsory portion to calculate their claim correctly, the law gives them a comprehensive right to information about the estate. This right is directed against the heirs and includes all information required to determine the value of the estate. Without a complete overview, the compulsory portion cannot be reliably determined.
The central instrument is the estate register. The heirs are obliged to draw up such an inventory, which contains all of the deceased's assets and liabilities. This includes real estate, bank balances, securities, jewellery, vehicles and other valuable items as well as outstanding debts. Those entitled to a compulsory portion can request not only a private inventory kept by the heirs themselves, but also a notarised inventory of the estate. This is drawn up by a notary who checks the information provided by the heirs and can make independent enquiries, for example by contacting banks or land registries.
If there are doubts about the completeness or accuracy of the information, those entitled to a compulsory portion also have the right to request an affidavit from the heirs. This means that the heirs must declare in lieu of oath that the information provided in the register is complete and truthful. This option serves as a safeguard in the event that assets are concealed or undervalued.
In addition, those entitled to a compulsory portion can request access to supporting documents, such as bank statements, land register extracts or valuations. If these rights to information are denied, the claim can be enforced in court. The court can oblige the heirs to submit a notarised inventory of the estate and, if necessary, provide further information.
These rights to information are crucial in order to correctly calculate and enforce the compulsory portion. Anyone wishing to claim the compulsory portion should therefore request a complete estate inventory at an early stage and, if necessary, insist on a notarised inventory and an affidavit.
Statute of limitations and deadlines at a glance
The claim to the compulsory portion is subject to the statutory limitation period. In principle, the period is three years, but the exact start date is crucial. The limitation period does not start automatically with the death of the testator, but only at the end of the year in which the beneficiary of the compulsory portion becomes aware of both the death and his or her disinheritance or the impaired inheritance quota.
An example illustrates this: If the testator dies in May 2024 and the beneficiary learns in June of the same year that he or she has been disinherited, the limitation period begins on 31 December 2024 and ends on 31 December 2027, meaning that anyone wishing to secure their claim must take action by this date at the latest.
In certain situations, the limitation period can be suspended or interrupted. A suspension occurs, for example, if serious negotiations are taking place between the parties involved regarding the claim to a compulsory portion. During this time, the limitation period does not continue to run. The same applies if the entitled party files an action: When the action is filed, the limitation period is interrupted until the proceedings are concluded.
In addition to this regular period, there are special regulations for certain claims, such as the claim to a supplementary compulsory portion. Here, too, the three-year limitation period generally applies, but it only begins when the beneficiary is aware of the relevant gifts or could have been aware of them without gross negligence.
Anyone wishing to claim a compulsory portion should therefore not only check the estate value and entitlement, but also keep an eye on the deadlines at an early stage. A timely written request for information or payment and, if necessary, the initiation of legal proceedings are crucial in order not to lose the claim due to the passage of time.
Taxes and duties on the compulsory portion
An entitlement to a compulsory portion is subject to inheritance tax because it is deemed to be an acquisition upon death. This means that the payment of the compulsory portion is generally taxable for the beneficiary, even if the claim is not fulfilled immediately. The decisive factor for taxation is the time of inheritance, i.e. the death of the testator, not the moment of actual payment.
The same allowances and tax brackets apply for calculating the tax as for a regular inheritance. Children currently have an allowance of 400,000 euros, grandchildren 200,000 euros and spouses 500,000 euros. If the compulsory portion is below these amounts, no inheritance tax is payable. If the entitlement exceeds the tax-free amount, only the excess amount is taxed. The tax rates depend on the degree of kinship and range from seven to thirty per cent, depending on the tax bracket.
It is important that the beneficiary of the compulsory portion notifies the tax office of the acquisition themselves. The deadline for this is three months from the date on which they learn of the compulsory portion claim and its value. This may be later than the death of the testator, for example if the amount of the claim is only determined after a lengthy investigation. If this deadline is missed, the tax office can charge interest on arrears.
It should also be noted that the compulsory portion claim may also be taxable if it is not paid out immediately or is initially only deferred. The decisive factor is the value of the claim, not the actual time of payment. However, in the case of instalment payments or deferral agreements, the tax office can allow a corresponding payment method for the tax on request.
Anyone claiming a compulsory portion should therefore not only take care of enforcing it, but also keep an eye on their tax obligations at an early stage and inform the tax office in good time in the case of larger amounts.
Enforcement in practice
Once the compulsory portion claim has been calculated and asserted in writing, the next step is to actually enforce it against the heirs. In many cases, a clearly formulated request for payment and information is sufficient to reach an amicable solution. It is important to document all steps in a verifiable manner, for example by means of a registered letter with acknowledgement of receipt or delivery by a messenger.
If the heirs do not respond or refuse to pay, out-of-court negotiations begin. Here, both sides can discuss the amount, payment modalities or possible instalments. Such discussions suspend the limitation period as long as they are conducted seriously and give all parties involved the opportunity to reach an agreement without the need for court proceedings.
If this is also unsuccessful, the only option is to assert the claim in court. As a rule, the civil court at the heir's place of residence has jurisdiction. Before taking legal action, the person entitled to the compulsory portion should calculate the claim precisely and have all supporting documents - such as the inventory of the estate and valuations - ready. The court will then examine whether the claim exists and in what amount. Following a judgement, enforcement proceedings can be initiated if necessary, for example by seizing accounts or wages.
Further costs may be incurred throughout the proceedings, such as court fees, expenses for expert opinions or legal fees. If you want to avoid or reduce such costs, you can think about litigation funding or legal expenses insurance, provided these cover the enforcement of compulsory portion claims.
A consistent and well-prepared approach significantly increases the chances of a speedy payment. Those entitled to a compulsory portion should therefore collect all documents at an early stage, monitor the deadlines and, if necessary, seek expert support in order to assert their claims in full and with legal certainty.
We help with all aspects of the compulsory portion
Anyone wishing to enforce a compulsory portion often faces practical hurdles: The heirs do not respond, estate values are unclear or the financing of a dispute is a deterrent. In this situation, it is helpful to have an experienced partner at your side who can oversee the entire process and take the pressure off you.
Our team supports you in asserting the compulsory portion consistently and without unnecessary burden. On request, we will cover the costs of enforcement, purchase compulsory portion claims, develop individual strategies and, if necessary, put you in touch with specialised lawyers. The aim is to ensure that you do not have to struggle through legal and organisational issues alone, but receive clear guidance and reliable support.
If you would like to know what steps make sense in your personal situation, you can contact us without obligation. Together we will find out how your claim can be secured and which options are best suited to you.
Waiver of compulsory portion and settlement
In some families, it makes sense to settle the compulsory portion during the testator's lifetime. This is done by means of a compulsory portion waiver agreement, in which the future beneficiary of the compulsory portion declares that he or she will not demand a compulsory portion after the death of the testator. Such a waiver must be notarised, otherwise it is invalid. It is often combined with a settlement payment, which is mutually agreed between the testator and the waiving party.
Waiving a compulsory portion can be interesting for various reasons. For example, it can help to keep a family-owned company undivided or avoid later disputes within the community of heirs. Such a contract is also often concluded for larger gifts during the testator's lifetime in order to exclude later claims to a compulsory portion.
After the inheritance, a settlement agreement is sometimes considered. In this case, the person entitled to the compulsory portion agrees with the heirs on a one-off payment or an instalment agreement to settle the claim out of court. Such agreements can be flexible, but must be in writing and should clearly state the exact date of payment, the amount of the settlement and any deferral arrangements.
It is important to note that a waiver of a compulsory portion only binds the signatory. The waiver does not automatically apply to the signatory's own children unless they are expressly included in the agreement. Anyone considering a waiver or settlement should therefore carefully examine all the legal consequences in order to avoid any surprises later on.
Special family situations
Not every family corresponds to the classic model, and special constellations can influence the right to a compulsory portion. In patchwork families, for example, stepchildren without adoption are not legally descendants of the testator. They are therefore not entitled to their own compulsory portion unless they have been adopted. The situation is different for biological children from previous relationships: These are entitled to a compulsory portion, regardless of whether they grew up with the testator or not.
In the case of adopted children, a distinction must be made between underage and adult adoption. Children adopted as minors are treated in the same way as biological children and have full compulsory portion rights vis-à-vis the adoptive parents. In the case of an adult adoption, it depends on whether the relationship to the biological parents continues to exist. As a rule, a right to a compulsory portion only arises vis-à-vis the adoptive parents, not additionally vis-à-vis the biological parents.
Inheritance contracts or joint wills can have further special features. For example, an inheritance contract may contain binding provisions that do not eliminate the compulsory portion, but do influence the inheritance share and the distribution of the estate. Anyone affected by such an agreement should carefully examine the rights and obligations arising from it.
Private international law can also play a role in inheritance cases with a foreign connection. In many cases, the nationality of the deceased is decisive, sometimes also their last habitual residence. This may mean that the law of another country is applicable instead of German inheritance law, which may have different rules on the compulsory portion.
These examples show that special family constellations or international relationships can have a significant impact on the right to a compulsory portion. A precise examination of the individual situation is therefore essential in order to gain clarity about existing rights.
Organisation options for the testator
Even if you want to draw up a will yourself, you should be aware of the rights to a compulsory portion in order to avoid conflicts later on. Although German inheritance law allows the testator to organise their succession largely freely, the compulsory portion cannot be excluded at will. Anyone who wants to ensure that certain assets - such as a family business or a property - remain in one hand should therefore plan early on.
One option is to make lifetime gifts with clear agreements, for example through reservations such as a right of residence or a usufruct clause. This allows the testator to transfer assets during his or her lifetime, but must bear in mind that such gifts can be taken into account when supplementing the compulsory portion. To avoid disputes later on, a notarised waiver of the compulsory portion can be useful if the beneficiary agrees to it.
The drafting of the will also plays a key role. A carefully drafted will can contain clear rules for heirs, provide for equalisation payments and thus prevent the community of heirs from arguing about distribution. Spouses often use a joint will to protect each other and at the same time take into account the children's compulsory portion. In this case, a so-called compulsory portion penalty clause can create incentives not to claim the compulsory portion prematurely.
Anyone who owns assets abroad or has relatives with a different nationality should also check which law applies in the event of inheritance and whether additional regulations are necessary. International estate planning can avoid surprises later on.
Timely and well thought-out estate planning not only provides clarity for the heirs, but also protects the will of the testator. Expert advice helps to draw up a will or inheritance contract in such a way that the statutory compulsory portion rights are observed and at the same time your own ideas are realised in the best possible way.
Summary and further help
The compulsory portion is a central instrument of German inheritance law, which guarantees close relatives a minimum claim even in the event of disinheritance. Anyone who has been disinherited can still assert a monetary claim for half of the statutory inheritance share under the legal requirements. Many factors play a role here: the correct determination of the estate value, possible gifts during your lifetime, precise deadlines, tax aspects and, if applicable, international benefits.
For testators, it is clear that well thought-out estate planning is crucial in order to avoid later conflicts and to implement their last will and testament in a legally secure manner. For those entitled to a compulsory portion, it is equally important to know their rights, consistently demand information and meet deadlines.
If you are unsure how to calculate or enforce your claim, or if you would like to make clear arrangements as the testator, you can contact our team without obligation. We will support you in examining the compulsory portion, developing strategies and, if necessary, assisting with enforcement so that your interests are safeguarded and you can make clear decisions in an emotionally stressful situation.