Even in the event of disinheritance, close relatives such as children, parents or spouses are entitled to a compulsory share. However, German inheritance law is complex, and there are many pitfalls that need to be taken into account.
Statutory share: The minimum entitlement under the law
The compulsory share guarantees close relatives a minimum share of the estate – even if they are disinherited. Those entitled to it are:
- Children and grandchildren
- Spouse
- Parents
Siblings, grandparents or grandchildren have no entitlement if their parents are still alive. The compulsory share applies only to relatives who take precedence in the order of succession. Example: If a married couple die and leave behind both children and parents, only the children are entitled to the compulsory share.
Inheritance law: legal family versus social family
Things become particularly complicated in the case of blended families. Inheritance law distinguishes between the legal family and the social family:
- Stepchildren are not automatically entitled to an inheritance unless they have been adopted.
- In a de facto relationship, only the biological children of the deceased partner are entitled to a compulsory share of the estate.
To ensure that stepchildren or partners are also provided for, it is advisable to draw up a will or an inheritance agreement.
Statutory share and property
If the compulsory share is claimed, this can lead to problems in the case of tangible assets such as property. If a cash payment is demanded, it may be necessary to sell the property. In such cases, however, the courts weigh up the circumstances to avoid undue hardship – for example, in the case of occupied properties. Alternatives include deferrals or payment by instalments.
Statutory share: A purely financial claim
The compulsory share is, in principle, a financial claim and not a right to specific items. It is calculated on the basis of the value of the estate, less liabilities such as funeral costs. Those entitled to a compulsory share must actively claim their entitlement.
The compulsory share amounts to half of the statutory share of the estate. To calculate this, all statutory heirs must be identified, as the compulsory share is determined by the total value of their claims.
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Legal notice: This article does not constitute tax or legal advice. You should have the facts of your particular case reviewed by a solicitor or tax adviser.
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