Compulsory portion of inheritance

The compulsory portion in inheritance law is a statutory minimum share of the inheritance to which certain close relatives are entitled, even if they were not included in the will or inheritance contract. The purpose of the compulsory portion is to protect these persons from being completely excluded from the inheritance.

Who is entitled to the compulsory portion?

As a rule, the following are entitled to a compulsory portion:

• Children of the deceased (natural and adopted children),
• Spouse or registered partner,
• Parents of the deceased (if there are no children or grandchildren).

Siblings or more distant relatives are not entitled to a compulsory portion. The person entitled to a compulsory portion must have been disinherited or not considered by the testator in the inheritance contract or will in order to be able to enforce the claim to a compulsory portion.

How high is the compulsory portion?

The compulsory portion is half of the statutory inheritance share. The statutory inheritance share is based on the order of succession in the German Civil Code (BGB) and depends on the net value of the estate. Under certain circumstances, the calculation of the compulsory portion can be very complex, which is why it is often worth consulting an experienced lawyer.

The law firm CDR Legal will be happy to support you in questions relating to your compulsory portion. This is because, in addition to the estate value, the consideration of gifts is also particularly important. If real estate is part of the inheritance and thus part of the compulsory portion, it is essential to take a close look at the estate values.

First, you must calculate all the assets of the estate and then deduct the liabilities of the estate from these. These include:

• Money and tax debts
• Costs arising from the inheritance (funeral costs and costs for any estate administration)

Inheritance tax and the value of legacies are not deducted from the value of the estate.

The claim to a supplementary compulsory portion

The right to a supplementary compulsory portion protects persons entitled to a compulsory portion from disadvantages resulting from gifts made by the testator during his or her lifetime in order to reduce the estate. Gifts made within the last ten years before the testator's death are taken into account on a pro rata basis (Section 2325 BGB). The value of the gift is reduced by 10% for each year that has passed since the gift was made (known as the "meltdown model") until it is no longer taken into account after ten years.

Exceptions apply to gifts to spouses - here the ten-year period only begins with the dissolution of the marriage, e.g. through divorce. The supplementary compulsory portion claim is asserted in addition to the regular compulsory portion claim, which ensures that those entitled to a compulsory portion receive their minimum share of the assets.

Right to information of persons entitled to a compulsory portion

Persons entitled to a compulsory portion have a statutory right to information about the estate in accordance with Section 2314 BGB in order to be able to assert their claim to a compulsory portion. The heir is obliged to draw up a complete and detailed estate inventory that includes all assets (e.g. real estate, bank balances, securities, vehicles, jewelry) and liabilities (e.g. debts, funeral costs) of the deceased. If you suspect incorrect information in the estate register, please also contact us.

At the request of the beneficiary of the compulsory portion, this list must be drawn up or supplemented by a notary. In addition, information on gifts made by the deceased in the ten years prior to their death can be requested, as these may be relevant for calculating the claim to a supplementary compulsory portion. The right to information serves the purpose of transparency and ensuring that those entitled to a compulsory portion can correctly calculate and claim their statutory minimum entitlement.

The claim to the compulsory portion is subject to the statute of limitations, which is three years in accordance with § 195 BGB. The limitation period begins at the end of the year in which the testator died and the beneficiary of the compulsory portion became aware or could have become aware of his or her claim and the relevant circumstances (e.g. disinheritance, amount of the estate).

If the beneficiary of the compulsory portion is not aware of this, the limitation period shall expire no later than 30 years after the death of the testator (Section 199 BGB). In order to interrupt the limitation period, the beneficiary of the compulsory portion can take legal action in good time, such as asserting the claim by filing a lawsuit or initiating dunning proceedings. It is therefore advisable to check and assert the right to a compulsory portion at an early stage.

How CDR Legal can help you

If you are entitled to a compulsory portion of the inheritance but encounter resistance when asserting your rights, you should contact an experienced lawyer. CDR Legal specializes in inheritance law and has already assisted numerous clients in enforcing their compulsory portion claims or resolving other inheritance disputes.

In a free and non-binding initial consultation, you will receive an honest assessment of your individual legal situation, be informed about opportunities and risks and receive advice on how to proceed.