GermanyCan gifts made before death affect the inheritance?
Yes — gifts made within 10 years before death can increase the forced share (Pflichtteil) of eligible heirs under BGB § 2325, with a 10% annual reduction for each year beyond the first.
What the Law Says
German law protects close relatives’ minimum inheritance rights — called the 'forced share' (Pflichtteil). To prevent evasion through lifetime gifting, BGB § 2325 allows certain heirs to claim a supplementary amount if the deceased gave away assets before death.
If someone makes a gift (Schenkung) to a third party during their lifetime, eligible forced share heirs — such as children or spouses — can demand that the gifted item be notionally added back to the estate when calculating their Pflichtteil.
The value used depends on timing: consumable items (e.g., cash) are valued at their worth *at the time of the gift*. Other assets (e.g., real estate or shares) are valued at their worth *at the time of death* — unless that value is lower than at the time of gifting, in which case only the earlier, lower value applies.
Crucially, the impact of the gift diminishes over time: it counts at 100% if given within the first year before death; then drops by 10 percentage points each additional year — so 90% in Year 2, 80% in Year 3, and so on. After 10 years, the gift is fully excluded from forced share calculations.
Statutory TextHat der Erblasser einem Dritten eine Schenkung gemacht, so kann der Pflichtteilsberechtigte als Ergänzung des Pflichtteils den Betrag verlangen, um den sich der Pflichtteil erhöht, wenn der verschenkte Gegenstand dem Nachlass hinzugerechnet wird.
— BGB § 2325 (1) — German Civil Code
Statutory TextDie Schenkung wird innerhalb des ersten Jahres vor dem Erbfall in vollem Umfang, innerhalb jedes weiteren Jahres vor dem Erbfall um jeweils ein Zehntel weniger berücksichtigt. Sind zehn Jahre seit der Leistung des verschenkten Gegenstandes verstrichen, bleibt die Schenkung unberücksichtigt. Ist die Schenkung an den Ehegatten erfolgt, so beginnt die Frist nicht vor der Auflösung der Ehe.
— BGB § 2325 (3) — German Civil Code
What Courts Have Said
German courts confirm that § 2325 operates automatically to protect forced share rights — no intent to evade inheritance rules needs to be proven.
Gifts made within ten years before death are added to the estate for forced share calculation, applying the pro-rata 10% annual reduction. Gifts between spouses are fully included regardless of timing — the reduction clock starts only after divorce or death of one spouse.
What to Do
Review all gifts made in the last 10 years — especially large or non-routine transfers.
Determine whether recipients were third parties (not forced share heirs) or spouses.
Calculate the adjusted value of each gift using the applicable year-based reduction (if any).
Consult a German inheritance lawyer before finalizing estate distribution or accepting inheritance.
Sources
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Not legal advice. This article is general information based on publicly available sources, written for educational purposes. Laws change and individual situations vary. Consult a licensed attorney in your jurisdiction before acting on anything you read here. Last reviewed: June 2026.