How much is the statutory share for children?

Many disinherited children were never consciously disinherited. They are listed second in their parents’ Berlin will and are therefore excluded from the line of succession in the first instance of inheritance. Others read in the will that has been opened that their father’s new partner is to inherit everything, or that a sibling is to inherit alone. This makes no difference to their claim. A will can exclude children from the line of succession, but it cannot exclude them from the value of the estate.

This minimum share is known as the compulsory portion. It is not a share of the estate, but a claim for money against the heirs, and it amounts to half of the statutory share of the inheritance. If the assets are tied up in the family home, the sums involved can quickly run into six figures. However, nothing is paid out automatically. This guide explains which children are entitled, how the amount is calculated, what role previous gifts play, and how the claim can be enforced within the relevant time limits.

What the statutory share is – and what it is not

In principle, every person is free to decide who is to inherit their estate. However, this freedom to make a will has its limits. The law grants the closest relatives – first and foremost one’s own children – a minimum share of the value of the estate through the ‘Pflichtteil’ (statutory share) (Section 2303 of the German Civil Code (BGB)). The Federal Constitutional Court expressly confirmed this minimum share for children in 2005. It forms a core element of German inheritance law.

The compulsory share is purely a financial claim against the heir or heirs. Anyone who asserts this claim does not become an heir, does not become a co-owner of the family home, and has no say in the distribution of the estate. You may only claim payment of a sum of money, the amount of which is determined by the value of the estate. This clear distinction also has its advantages. You do not have to negotiate with the heirs over individual items, nor are you liable for the deceased’s debts.

The claim arises upon the death of the parent and is immediately due (§ 2317 BGB). It is also inheritable and transferable; in other words, it can be assigned or sold. It is directed against the heirs. Although the probate court opens the will, it has no role in the payment of the claim. Anyone wishing to claim their statutory share must therefore claim it from the heirs themselves.

When a child is disinherited

Disinheritance does not require an explicit statement in the will. A child is disinherited whenever a disposition of property upon death – that is, a will or an inheritance contract – excludes them from the statutory order of succession. It is sufficient for this if other persons are appointed as heirs and the child is simply not mentioned. Even a person who has been included in the will but receives less than their statutory share is entitled to a claim.

The most common form is the ‘Berlin will’

In practice, children are most commonly disinherited through a ‘Berlin will’, often without the parents intending to cause them any harm. Under this common arrangement, spouses appoint each other as sole heirs, with the children only due to inherit after the death of the second parent. Legally, the children are therefore disinherited upon the first parent’s death and can claim their statutory share at that very moment.

Whether they should do so is a matter for them to weigh up for themselves. Many wills drawn up in Berlin contain a ‘compulsory portion penalty clause’, which limits a demanding child to the compulsory portion even in the second instance of inheritance. In individual cases, arguments in favour of making a claim at this stage include a broken relationship with the surviving parent, a foreseeable decline in assets, or the tax allowance which would otherwise lapse unused following the death of the first parent. The article discusses which factors ultimately carry the most weight. Statutory share in a Berlin will.

Which children are entitled to a compulsory share

Those entitled to a compulsory share are the deceased’s descendants, as well as the spouse or registered partner and, only if there are no descendants, the parents. Siblings, nieces, nephews and more distant relatives are never included. The following applies specifically to children.

Biological children. Children born in and out of wedlock are treated on a completely equal footing. The only decisive factor is legal parentage. If the parents were not married to each other, paternity must be acknowledged or established by a court. It is still possible to establish paternity through the courts even after the father’s death.

Adopted children. Through adoption, a child acquires the full legal status of a biological child, including the right to a compulsory share of the estate. A person who was adopted as a minor generally loses their legal kinship with their biological parents as a result, and thus also their right to a compulsory share of their estate. In the case of the adoption of an adult, however, the kinship with the family of origin usually remains, meaning that entitlement to a compulsory share may exist in both families.

Stepchildren and foster children. Without adoption, there is no legal parent-child relationship and therefore no right to a compulsory share of the estate, however close the relationship may have been.

Children who have already been conceived. A child who had already been conceived but not yet born at the time of the father’s death is legally deemed to have been born before the opening of the succession (Section 1923 of the German Civil Code (BGB)) and is fully entitled to a compulsory share as soon as paternity has been established.

Grandchildren. Grandchildren are only entitled to a share if the child of the deceased from whom they are descended is no longer alive, in particular because that child has predeceased the deceased. As long as that child is alive and can claim their statutory share themselves, the grandchildren are not entitled. The article on Statutory share for grandchildren.

It is irrelevant whether there was any contact, whether the child is from a previous marriage or relationship, and whether the child ever lived in the deceased’s household. Even in blended families, each child retains their statutory share through their own biological or legal parent. However, without adoption, there is no entitlement vis-à-vis a step-parent.

This is how much the statutory share is

The compulsory share amounts to half of the statutory share of the inheritance. To determine this, the first step is to work out what the child would have inherited under the rules of intestate succession if there had been no will. This hypothetical share is then halved. The share calculated in this way is then applied to the value of the estate.

The size of the statutory share of the estate depends primarily on how many children the deceased had and whether they were married. Children always inherit in equal shares amongst themselves (Section 1924 of the German Civil Code (BGB)). If the deceased was married under the statutory matrimonial property regime of community of accrued gains, the children together receive half of the estate, whilst the other half goes to the spouse (Sections 1931 and 1371 of the German Civil Code (BGB)). This results in the following shares for the most common scenarios.

Family circumstances at the time of inheritance	Statutory share of the estate per child	Statutory share per child
Not married, or no longer married, 1 child	the entire estate	1/2
Not married, or no longer married, 2 children	1/2 each	1/4 each
Not married, or no longer married; 3 children	1/3 each	1/6 each
Married under the community of accrued gains regime, 1 child	1/2	1/4
Married under the community of accrued gains regime, 2 children	1/4 each	1/8 each
Married under the community of accrued gains regime, 3 children	1/6 each	1/12 each

Under other matrimonial property regimes, the shares are adjusted. If, for example, the parents were living under the regime of separate property, one or two children will inherit in equal shares alongside the spouse. If the spouse has also been disinherited or renounces the inheritance, the calculation becomes more complicated, as their choices regarding the matrimonial property regime have a retroactive effect on the children’s shares. The article on Statutory share for spouses. In such cases, at the very least, the calculation should be checked by a specialist.

Two examples

A widowed father leaves behind a single child and names his partner as sole heir. After deduction of debts, the estate is worth 120,000 euros. Without a will, the child would have inherited everything. Their statutory share amounts to half of this, i.e. 60,000 euros, to be paid by the partner as the heir.

A married mother of two children lived with her husband under the community of accrued gains regime and named him as her sole heir. The estate is worth 300,000 euros. Under the rules of intestate succession, each child would have inherited a quarter, i.e. 75,000 euros. Each child’s statutory share is half of that amount, in this case 37,500 euros.

How the estate is valued

The calculation is based on the composition and value of the estate on the date of death (Section 2311 of the German Civil Code (BGB)). Everything that belonged to the deceased is added together, from property and bank and investment account balances to vehicles, jewellery and shareholdings in companies. The deceased’s debts and the costs of the funeral are deducted. Bequests and conditions set out in the will, however, do not reduce the statutory share.

In the case of property, the market value on the date of death is what counts – that is, the price that could be realised if the property were sold on the open market. Previous purchase prices or tax valuations are irrelevant. Third-party rights, such as a registered right of residence or a usufruct, reduce the value. Particularly in the case of property and company shares, the expectations of heirs and beneficiaries often differ widely; in the event of a dispute, an expert’s report will determine the outcome. If the estate consists mainly of the family home, the entire claim hinges on it. How the Statutory share in the case of an estate comprising immovable property A separate article deals with how it is calculated and paid out.

The right to information against the heirs

Those who have been disinherited are usually unaware of the contents of the estate. Bank statements, securities account documents and contracts are held by the heirs, and banks generally only provide information to them. The law redresses this imbalance by granting a comprehensive right to information (Section 2314 of the German Civil Code (BGB)).

You may request that the heirs provide a complete inventory of all assets and liabilities of the estate, including previous gifts, insofar as these may be relevant to a claim for supplementary payment. If you are not satisfied with the private inventory, you may also request that a notary draw up the inventory. The notarial inventory of the estate is regarded as more reliable because the notary must determine the contents independently and may not rely solely on the information provided by the heirs. Furthermore, you may request a valuation of individual items; in the case of a property, for example, this may be carried out by an expert’s report. The costs of the inventory and valuation are borne by the estate, not by you personally. If there are reasonable doubts as to the completeness of the information provided, an affidavit from the heirs may also be considered.

Gifts made during one’s lifetime and the right to supplementary maintenance

Many parents transfer assets whilst they are still alive, such as their house to a new partner or savings to a single child. Such gifts could undermine the statutory share, as anything that has been given away is no longer part of the estate on the date of death. The law puts a stop to this. Via the Claim to a supplementary compulsory portion (Section 2325 of the German Civil Code (BGB)) gifts made during the last ten years are added back into the calculation, either in full or in part.

The ten-year period and the amortisation model

The extent to which a gift is taken into account depends on how long ago it was made. In the first year prior to the opening of the succession, it is taken into account in full; thereafter, its value is reduced by one-tenth for each subsequent year. A gift made in the third year before death is therefore still counted at eight-tenths, whilst one made in the seventh year is counted at four-tenths. If the gift was made more than ten years before the death, it is generally disregarded entirely.

There are two important exceptions to this ten-year period. In the case of gifts to a spouse, the period only begins to run upon the dissolution of the marriage. And if the donor reserves the right to the economic use of the gifted item, the period often does not commence at all. This applies in particular to property that has been transferred subject to a right of usufruct or a right of residence over the entire property. Such Transfers during one’s lifetime They can therefore still be fully taken into account in the calculation even decades later. According to the case law of the Federal Court of Justice, the situation is different if the reservation no longer covers the use of the property, for example in the case of a right of residence in only part of the house or an agreed life annuity. In such cases, the time limit generally begins with the transfer. As substantial sums are at stake here and depend on the details of the transfer agreement, it is usually worth seeking a lawyer’s advice in such circumstances.

How gifts are valued

In the case of money gifted, the amount at the time of the gift is taken into account, adjusted for inflation since then. For property and other non-consumable assets, the lower-of-cost-or-market principle applies. The value on the date of the gift is compared with the value on the date of death, and the lower of the two is taken as the basis, with the earlier value also being adjusted for changes in purchasing power. A reserved usufruct or right of residence further reduces the value of the gift to be assessed.

A calculation example

A widowed mother leaves an estate of 200,000 euros to her disinherited only son. In the seventh year prior to her death, she had gifted 100,000 euros to a friend. The gift is still valued at four-tenths, i.e. 40,000 euros. The estate, supplemented by the gift, thus amounts to 240,000 euros. The son’s statutory share is half of this, i.e. 120,000 euros. Of this, 100,000 euros is attributable to the standard compulsory portion from the actual estate and 20,000 euros to the supplementary portion. For the sake of simplicity, this example has been calculated without adjusting for inflation.

If the estate is insufficient

If the estate is too small to cover the top-up, or if it is entirely empty, the donee may be held liable themselves, subject to the conditions set out in Section 2329 of the German Civil Code (BGB). A strict special provision applies to this course of action. The claim against the donee becomes time-barred exactly three years to the day after the opening of the succession, regardless of whether you were even aware of the gift.

Presents for the child themselves or for their siblings

Gifts within the family also have an impact, albeit according to their own rules. If the deceased gave you a gift during their lifetime, this will only be set off against your statutory share if they specified that it was to be set off at the latest at the time the gift was made (Section 2315 of the German Civil Code (BGB)). However, such a gift from the deceased is counted towards any claim for a supplementary share even without such a stipulation (Section 2327 of the German Civil Code (BGB)). Furthermore, between siblings, certain gifts – such as a start-up grant – may be subject to equalisation (Section 2316 of the German Civil Code (BGB)). Whether and how such items should be taken into account is one of the most common points of dispute and should not be included in the heirs’ calculations without being properly reviewed.

Appointed as an heir, yet still left out in the cold

Children are not always completely overlooked. There are three common scenarios.

The share of the inheritance is too small. Anyone who has been named as an heir but whose share is less than their statutory share may claim the difference in cash from the co-heirs; this is known as the supplementary statutory share (Section 2305 of the German Civil Code (BGB)). If, for example, the statutory share is one quarter but the share of the estate bequeathed to the person is only one tenth, they are entitled to claim the difference in value.

Instead of a share of the estate, there is a bequest. If you have been bequeathed only a single item or a sum of money, you are not an heir but a legatee. You then have a choice (Section 2307 of the German Civil Code (BGB)). If you accept the bequest, only the amount exceeding its value will be deducted from your statutory share. If you decline it, you may claim your full statutory share.

The share of the inheritance is subject to certain restrictions. Some wills do indeed name children as heirs, but subject them to conditions, bequests in favour of third parties, the appointment of an executor or a reversionary interest. In such cases, the law allows for a special procedure. You may renounce the encumbered share of the inheritance and claim the statutory share instead (Section 2306 of the German Civil Code (BGB)). As a rule, the renunciation must be declared within six weeks; in cases involving foreign elements, within six months. The time limit does not begin until you have become aware of the encumbrance.

Apart from such exceptional cases, caution is advised. Anyone who renounces an unencumbered share of an inheritance will, as a rule, also forfeit their statutory share. The notion that one can renounce the inheritance and simply claim the statutory share instead is one of the most costly misconceptions in inheritance law. What exceptions apply in the case of Renunciation of an inheritance should therefore be clarified before any statement is made.

How to make a claim

The statutory share is not paid out automatically. You must take the initiative yourself and approach the heirs. In practice, the following sequence has proved effective.

1. Clarify the details of the will. Following a death, the probate court will open the will. As a disinherited child, you will usually be notified of this and receive a copy. This will reveal who has become an heir and who is therefore your opponent in the claim. Where there are several heirs, they are jointly and severally liable for the compulsory share; you can therefore, in principle, make a claim against any one of them.
2. Request information. Ask the heirs, in a verifiable manner – preferably in writing – to provide a complete inventory of the estate, including any gifts made in recent years.
3. Quantify the claim. The amount is determined on the basis of the inventory, your share and any supplementary claims. In the case of property or company shares, an expert valuation may be required.
4. Request payment. Set the heir a reasonable deadline for payment. Interest may also be charged from the date of default.
5. Take legal action if necessary. If the heirs fail to pay, the claim will be enforced in the civil courts, often as a staged claim seeking, first, disclosure of information and, subsequently, payment. At this stage at the latest, a specialist solicitor in inheritance law is the right person to contact.

Enforcement costs money. Lawyers’ fees and court costs are based on the value of the claim. The estate covers the costs of the estate inventory and the valuation under Section 2314 of the German Civil Code (BGB); however, you will initially have to pay for your own advisers and private expert reports yourself. Anyone who is unable to cover the costs may, under certain circumstances, be entitled to legal advice assistance or legal aid. The article on Costs incurred in claiming a compulsory share through.

Conversely, the heirs cannot take as long as they like. The claim becomes due upon the opening of the succession. Only in very exceptional cases may an heir request a deferral, for example if they would otherwise have to give up the family home in which they live (§ 2331a BGB). In practice, this remains a rare exception. More often, payments are delayed because of disputes over information and valuations.

If the heirs obstruct or delay the process

Normally, the statutory share is claimed and paid out by the heirs in the usual way. Things become difficult if the heirs delay providing information, undervalue the estate or drag the matter out. This is precisely when Erbfinanz steps in to help. We can bear the cost risk of enforcement, so that you do not have to pay for solicitors’ fees, expert reports and court costs up front. Legal representation is always provided by a specialist solicitor.

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

You need to be aware of these deadlines

When it comes to the compulsory share, it is not only the legal situation but, above all, the calendar that is decisive. The claim is generally subject to a limitation period of three years (Sections 195 and 199 of the German Civil Code (BGB)). The limitation period begins at the end of the year in which you became aware of the death and of the disposition that disadvantages you. Anyone who, through gross negligence, fails to take note of this information is treated as if they had been aware of it. If, for example, a parent dies in March 2026 and you learn of your disinheritance in the same year, the claim becomes time-barred at the end of 31 December 2029. After that, the heirs may permanently refuse to pay.

In addition, special rules apply. For a claim against a recipient of a gift, the three-year time limit – calculated to the day – from the date of the inheritance, as mentioned above, applies, even if you were unaware of the gift. Regardless of whether you were aware of it or not, the claim is definitively time-barred at the latest 30 years after the opening of the succession. Negotiations with the heirs may temporarily suspend the limitation period, but they do not provide reliable protection. There is an important exemption for minor children. If the claim is against their own parent – for example, under a ‘Berlin will’ against the surviving father or mother – the limitation period is suspended until the child’s 21st birthday (Section 207 of the German Civil Code (BGB)).

The limitation period should not be confused with the short time limit for renouncing an inheritance, which is described above in relation to an encumbered share of the estate. Anyone who has been named as an heir and is considering renouncing their inheritance has significantly less than three years to do so.

When a prompt payout is more important than the maximum amount

It often takes months for a compulsory share to be paid out; in disputed cases, it can even take years. Sometimes, a secure and swift settlement is more important than receiving the highest possible amount. In this case, you can sell your statutory share claim to Erbfinanz and receive payment promptly, without having to settle the dispute with the heirs yourself. What happens to the claim afterwards is our concern. The purchase price, however, will be lower than the amount you might ultimately receive following a successful claim. Anyone who has the time and remains in dialogue with the heirs is therefore usually better off asserting the claim themselves.

We’ll discuss whether this approach is right for your situation in a non-binding enquiry.

When the statutory share may be waived

However robust the statutory share may be, there are a few cases in which it does not apply.

Disinheritance by the testator. Parents may only deprive a child of their statutory share on the grounds exhaustively listed in the law (Section 2333 of the German Civil Code (BGB)). These include where the child attempts to take the life of the testator, the testator’s spouse, another descendant or a person of comparable closeness; is guilty of a crime or a serious intentional offence against any of these persons; maliciously fails to fulfil their statutory maintenance obligation towards the testator, or has been finally convicted of an intentional criminal offence and sentenced to at least one year’s imprisonment without parole, and it is therefore unreasonable for the testator to allow the child to share in the estate. A final order for admission to a psychiatric hospital or a rehabilitation centre due to a similarly serious intentional act is treated as equivalent to such a conviction. A falling-out, ingratitude or years of silence are not sufficient grounds. Furthermore, the disinheritance must be stipulated and justified in the will, and the grounds must have existed at the time the will was drawn up. In the case of a criminal conviction, it is sufficient that the offence had been committed by that time and that the heir’s share of the estate was already unreasonable at that time (Section 2336 of the German Civil Code (BGB)). In the event of a dispute, the heirs must prove the allegations. If the testator has forgiven the child, the disinheritance is invalid (Section 2337 of the German Civil Code (BGB)).

Disqualification from the compulsory share. It applies to extremely exceptional cases, such as the murder of the testator or the forgery of their will. The grounds are the same as those for disqualification from inheritance, and the heirs must assert them by bringing an action to set aside the will (Sections 2339 and 2345 of the German Civil Code (BGB)).

Renunciation. Children may waive their statutory share whilst their parents are still alive. Such a waiver of the statutory share must be notarised and is usually agreed in return for a settlement (Sections 2346 and 2348 of the German Civil Code (BGB)). In case of doubt, a comprehensive waiver of inheritance also covers the statutory share, whereas, conversely, a waiver of the statutory share alone leaves the status as a statutory heir unaffected. Once the estate has been opened, a waiver of this kind is no longer possible, although a remission or a settlement with the heirs is still permissible. The article on this topic clarifies whether a declaration signed previously is still binding today and how a notarised agreement affects the statutory share. Inheritance contract and statutory share.

It is important to distinguish this from mere disinheritance. A will that omits a child or expressly excludes them merely removes their status as an heir. The statutory share remains unaffected.

Inheritance tax on the statutory share

The compulsory share is subject to inheritance tax, albeit with one particular feature. The tax only becomes payable once the claim is actually asserted, not at the time of death. Children are entitled to a personal allowance of 400,000 euros from each parent (Section 16 of the Inheritance Tax Act, as at 2026). Only the amount exceeding this is subject to tax; for children in the favourable tax bracket I, rates start at seven per cent. In many cases, therefore, no tax is payable at all.

Common mistakes in practice

Use the value first provided by the heirs. Property, in particular, is often valued too low when dealing with beneficiaries of a compulsory share. Anyone who fails to question the market value can easily end up giving away five-figure sums.

Do not ask about donations. Many of those affected are only aware of the visible estate. Any request for information should include the question of whether assets were transferred in the last ten years, or even earlier subject to a right of use.

Keeping quiet for years out of consideration. Anyone who prioritises family harmony and chooses to wait will forfeit their claim once the limitation period has expired. Asserting one’s rights in a factual manner, whilst ensuring the relevant time limits are met, is not a declaration of war on the family, but rather the exercise of a legal right.

Sign under pressure. Settlement offers, waivers or settlements should never be signed without being checked first. Once an agreement has been validly entered into, it is virtually impossible to reverse.

Frequently Asked Questions

Can a parent completely disinherit their child?

Excluding them from the line of succession, yes; but as regards the compulsory share, this is effectively only possible in the very limited exceptional cases set out in Section 2333 of the German Civil Code (BGB). For the vast majority of families, therefore, disinherited children retain a claim to the compulsory share in the form of a monetary entitlement.

We haven’t been in touch for years. Do I still have a claim?

Yes. A breakdown in contact or a strained relationship is not a legal ground for withholding the compulsory share. It is not the quality of the relationship that matters, but solely the legal parent-child relationship.

Will it affect my entitlement if my siblings don’t make a claim?

No. Each child has their own right to a compulsory share, with their own specific proportion. A sibling who makes no claim is still included in the calculation; your share will therefore not increase as a result. The situation is different if a child has renounced their inheritance by a notarial deed during their lifetime. Anyone who is excluded from the statutory order of succession by renouncing their inheritance is not taken into account, which increases the shares of the remaining children (Section 2310 of the German Civil Code (BGB)).

I have been left a small share of an estate or a bequest. Will I lose my statutory share?

No. If your share of the inheritance is less than the statutory share, you may claim the difference as an additional statutory share. In the case of a bequest, you have the choice of either accepting it or renouncing it and claiming the full statutory share.

As a disinherited child, am I liable for the deceased’s debts?

No. You are not an heir and are therefore not liable for the estate’s debts. However, if the estate is insolvent, there is generally no economically valuable compulsory share either.

How long does it take for the payment to be made?

The claim is due immediately; in practice, however, it usually takes a few weeks or months because information has to be provided and values determined first. If there is a dispute over property values or gifts, it can take considerably longer.

Do I need to register the compulsory share anywhere?

Not for the purposes of enforcement. There is no formal procedure and no need to file a claim with the probate court; the claim is simply asserted informally against the heirs, preferably in writing for evidential purposes. An exception applies in relation to the tax office. In principle, a claimed compulsory share must be informally notified to the tax office within three months (Section 30 of the Inheritance Tax Act). Whether tax is actually payable depends on the tax-free allowance.

What matters in the end

Being disinherited feels like a final judgement. Legally, however, it is not. The statutory share guarantees children a fixed minimum inheritance, which neither a will nor skilful asset transfers can simply set aside. It is crucial to know your own share, to use your right to information to gain a complete picture of the estate, and to keep an eye on the deadlines. If you proceed in this way, you will be negotiating with the heirs on an equal footing. What was once a personal slight then becomes a claim that can be quantified and enforced.