Current for 2026•As of: July 2026

Statutory Share Calculator 2026 Calculate Your Compulsory Portion.

Calculate the German statutory share (Pflichtteil): legal inheritance quota, compulsory portion and supplementary claim for gifts (10-year rule)

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The estate

€
0 €10,000,000 €
€
0 €500,000 €

You are...

Family situation of the deceased

Did the deceased leave a spouse/civil partner?

children
0 children10 children

Gifts (supplementary statutory share)

Did the deceased give away assets in the last 10 years?

How the statutory share works

  • Statutory share = 1/2 of the statutory inheritance quota
  • A pure monetary claim against the heirs
  • Entitled: children, spouse, possibly parents
  • Gifts are taken into account retroactively for 10 years (with tapering)

Your statutory share claim

62,500 €

Statutory share: 1/8 of the estate

Inheritance quotas

Statutory inheritance quota1/4
= Value125,000 €
Statutory share (1/2 of the quota)1/8
= Value62,500 €

Estate calculation

Estate value (gross)500,000 €
Net estate500,000 €

Summary

Statutory share from estate62,500 €
Total claim62,500 €

What is the statutory share?

The statutory share is a minimum portion of the estate to which close relatives (children, spouse, possibly parents) are entitled – even if they were disinherited. It amounts to half of the statutory inheritance quota and is a pure monetary claim against the heirs.

Important note

These calculations are for non-binding information only and do not replace professional tax advice. All information without guarantee. Learn more

Sources & calculation basis

Our calculations are based on the following official sources (as of: July 2026):

Related guides

Transferring Wealth

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: 1/4 of the children’s portion.
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

Child disinherited (deceased married, 2 children, community of accrued gains)

Child disinherited (deceased married, 2 children, community of accrued gains)
ItemAmount
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)

With a gift made 3 years ago (€100,000)

With a gift made 3 years ago (€100,000)
ItemAmount
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

  1. 10-year period: Gifts 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.
  2. Exception for spouses: For gifts to the spouse, the 10-year period only begins when the marriage ends (death or divorce).
  3. Claim debtor: The supplementary claim is directed primarily against the heir, and only subsidiarily against the person who received the gift.
  4. Calculation: The 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

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.

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.

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.

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.

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 10%.

The statutory share claim generally becomes time-barred after 3 years under § 2332 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.

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 conviction for an intentional criminal offense carrying a sentence of at least one year’s imprisonment. The withdrawal must be expressly ordered and justified in the will.

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