Statutory Share Calculator 2026
Calculate the German statutory share (Pflichtteil): legal inheritance quota, compulsory portion and supplementary claim for gifts (10-year rule)
- Updated
- Basis
- §§ 2303 et seq. BGB
Assets of the deceased before debts
I am the . The deceased was under and had children.
More detailsDebts €0 · Gift none
Your compulsory portion claim
€62,500
€62,500Your compulsory portion is 12.5% of the net estate (€500,000) – €62,500 in total as a money claim against the heirs.
Net estate €500,000
- Your portion€62,50013%
- Rest of your share€62,50013%
- Rest of estate€375,00075%
- Compulsory portion from the estate
- €62,500
- Your compulsory portion claim
- €62,500
RZ-26 · headon.pro
How this was calculated
- Estate value (gross)
- €500,000
- Net estate
- €500,000
- Statutory share
- 25% = €125,000
- Compulsory portion (half the share)
- 12.5% = €62,500
- Compulsory portion = half of the statutory share.
- A pure money claim against the heirs – even if disinherited.
- Entitled: children, spouse, possibly parents.
- Gifts count back 10 years (on a sliding scale).
Basis: §§ 1924, 1931, 1371 BGB (statutory succession), §§ 2303, 2315, 2325, 2329 BGB (compulsory portion, credit, supplement).
Statutory share: your minimum claim to the estate
The statutory share (Pflichtteil) protects close relatives from being completely disinherited under German law. Even if you were not named in the will, as a child, spouse or (in certain cases) parent of the deceased you are entitled to at least the half of your statutory inheritance quota.
Important: the statutory share is a pure monetary claim against the heirs. You do not become part of the community of heirs and have no claim to specific estate assets.
Statutory share quotas at a glance
- Child (without spouse)
- Statutory inheritance quota: 1/1 (sole heir) or 1/n (with n children). Statutory share: half of that in each case.
- Child (with spouse)
- Under a community of accrued gains: spouse gets 1/2, children share the other 1/2. Statutory share per child: half of their inheritance quota; with 2 children, therefore 1/8 of the estate.
- Spouse (with children)
- Disinherited spouse under a community of accrued gains: statutory inheritance quota 1/4 (not increased, § 1371 (2) BGB). Statutory share: 1/8 of the estate.
- Parents (without children/grandchildren)
- Only entitled to a statutory share if no descendants exist. Statutory share per parent: 1/16 to 1/4, depending on the matrimonial property regime and marital status of the deceased.
Example calculation: statutory share of a disinherited child
- Estate value
- €600,000
- Debts
- - €50,000
- Net estate
- €550,000
- Statutory quota spouse
- €275,000 (1/2)
- Statutory quota per child
- €137,500 (1/4)
- Statutory share (1/2 of quota)
- €68,750 (1/8)
- Statutory share from estate
- €68,750
- Gift made 3 years ago
- €100,000
- Tapering (3 years = 70%)
- × 70%
- Creditable value
- €70,000
- Supplement (1/8 of that)
- + €8,750
- Total claim
- €77,500
Supplementary statutory share claim for gifts
If the deceased gave away assets during their lifetime, this can reduce the statutory share. To protect those entitled to a statutory share, German law provides for a supplementary statutory share claim under § 2325 BGB (German Civil Code).
How the tapering works
- 10-year periodGifts are taken into account for up to 10 years back. In the 1st year after the gift it counts 100%, then 10% less each year.
- Exception for spousesFor gifts to the spouse, the 10-year period only begins when the marriage ends (death or divorce).
- Claim debtorThe supplementary claim is directed primarily against the heir, and only subsidiarily against the person who received the gift.
- CalculationThe creditable gift value is notionally added back to the estate. The supplemented statutory share is calculated from this adjusted value.
Frequently asked questions about the statutory share
Everything important about the statutory share claim, calculation and enforcement
What is the statutory share (Pflichtteil) in German inheritance law?
The statutory share (§ 2303 BGB) is a legally guaranteed minimum portion of the estate to which close relatives are entitled – even if they were disinherited in the will. It amounts to half of the statutory inheritance quota and is a pure monetary claim against the heirs, not a claim to specific estate assets.
Who is entitled to a statutory share in Germany?
Entitled to a statutory share are: children (including adopted and non-marital children), spouses or registered civil partners, and parents – but only if the deceased leaves no children. Siblings, grandparents and other relatives have no statutory share claim.
How is the statutory share calculated?
Formula: (1) determine the net estate (gross estate minus debts). (2) determine the statutory inheritance quota (depending on matrimonial property regime, family situation and number of co-heirs). (3) statutory share = ½ of the statutory inheritance quota. Example: estate €200,000, one child disinherited, one child inherits everything → statutory share = ½ × ½ × €200,000 = €50,000.
How do I calculate the statutory share when the deceased was married?
Under a community of accrued gains (Zugewinngemeinschaft), the spouse statutorily receives 1/2 of the estate, and each child shares the other half. A disinherited child has a statutory share claim to half of their statutory inheritance quota. With 2 children: the statutory quota per child is 1/4, so the statutory share is 1/8 of the estate.
What is the supplementary statutory share claim for gifts?
If the deceased gave away assets before their death, the person entitled to a statutory share can assert a supplementary claim under § 2325 BGB. Gifts made in the last 10 years are taken into account, with 10% less credited for each full year since the gift (tapering). A gift made in the 9th year before death is therefore still credited at 20%; only in the 10th year does the share drop to 10%.
When does the statutory share claim become time-barred?
The statutory share claim becomes time-barred within the regular period of 3 years (§§ 195, 199 BGB). The period begins at the end of the year in which the entitled person learned of the death and of being disinherited – regardless of whether they know the exact value of the estate. The claim becomes absolutely time-barred after 30 years at the latest.
Can the statutory share be withdrawn?
Withdrawing the statutory share (Pflichtteilsentzug) is only possible in narrow exceptional cases (§ 2333 BGB): for serious misconduct against the deceased (e.g. attempted murder), malicious neglect of maintenance obligations, or a final conviction for an intentional criminal offense with a prison sentence of at least one year without probation. The withdrawal must be expressly ordered and justified in the will.