Calculating the Compulsory Share — How Much Is the Claim Worth?
Calculating the German compulsory share (Pflichtteil) under §§ 2303 ff. BGB in four steps: descendants, spouse and — only where no descendants exist — parents are entitled. The statutory share is halved; the matrimonial regime (§ 1371 BGB, community of accrued gains) shifts the quotas. The estate value at the time of death (§ 2311 BGB) is market value, not tax value. Gifts within the last ten years are notionally added under § 2325 BGB with a one-tenth annual taper. Right to information under § 2314 BGB against the heirs; notarial estate inventory on request. Three-year limitation from knowledge (§§ 195, 199 BGB). Where there is a French connection, the EU Succession Regulation governs applicable law; the réserve héréditaire is structurally different.
Kontakt
Rechtsanwalt Dr. Vincent Stelzhammer, LL.M., Maîtrise en droit
Achenbachstr. 132, 40237 Düsseldorf
E-Mail: vincent@stelzhammer.legal