Compulsory Share Calculator.
Free calculator for the German compulsory share (Pflichtteil) for children of the deceased. Six steps cover the relationship, the marital status of the deceased, the matrimonial property regime (community of accrued gains, separation of property, community of property), the number of children, the value of the estate and any legacy. The compulsory share amounts to half of the statutory share (§ 2303 (1) BGB). Without a surviving spouse the quota is 1/(2n); with community of accrued gains 1/(4n); with separation of property 1/4, 1/6 or 3/(8n) depending on the number of children; with community of property 3/(8n). Example: community of accrued gains, two children, estate of 800,000 euros gives a quota of 1/8 (12.5 %) and a compulsory share of 100,000 euros. Gifts under § 2325 BGB, advancements, legacies and § 2307 BGB, disclaimers and waivers as well as cross-border elements are not taken into account.
FAQ
- How much is the compulsory share?
- The compulsory share amounts to half of the statutory share of the estate (§ 2303 (1) BGB). The exact quota depends on the number of children and on whether a spouse inherits and under which matrimonial property regime.
- How is the compulsory share calculated?
- First the statutory share is determined and halved. This quota is multiplied by the value of the estate at the time of death, less the debts of the deceased and the costs of the succession (§ 2311 BGB).
- Do gifts increase the compulsory share?
- They may. Gifts made within the last ten years before death are notionally added to the estate under § 2325 BGB; the value to be taken into account tapers by one tenth per year.
Kontakt
Rechtsanwalt Dr. Vincent Stelzhammer, LL.M., Maîtrise en droit
Achenbachstr. 132, 40237 Düsseldorf
E-Mail: vincent@stelzhammer.legal