GermanyHow is the forced share calculated?
The forced share (Pflichtteil) in Germany equals half the value of the statutory inheritance share the person would have received if there were no will. Gifts made before death may increase this amount under certain conditions.
What the Law Says
German law guarantees certain close relatives a minimum inheritance — the forced share (Pflichtteil) — even if they are disinherited by will. Its calculation depends on statutory inheritance rules and prior gifts.
The forced share is defined in BGB § 2303. It applies to descendants, parents, and the surviving spouse if they are excluded from inheritance by a will or contract. It equals exactly half the value of the statutory (legal) share they would have received had the deceased died intestate.
For example: If a deceased person has two children and no will, each child inherits 50% of the estate under intestacy rules. Their forced share is therefore 25% each — half of 50%. If the deceased left everything to charity, each child can claim that 25% as a cash payment from the estate.
BGB § 2325 adjusts the forced share upward if the deceased gave significant gifts during life. These gifts are added back into the estate for calculation purposes — but with important limits: only gifts made within the last 10 years count, and their value is reduced by 10% per year since the gift was made (e.g., a gift made 3 years before death counts at 70% of its value).
Statutory TextDer Pflichtteil besteht in der Hälfte des Wertes des gesetzlichen Erbteils.
— BGB § 2303 (1) — Forced share size
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.
— BGB § 2325 (3) — Gift time limits
What Courts Have Said
Courts clarify how assets — especially real property — must be valued when calculating the forced share.
The forced share is calculated using the fair market value of real property at the time of death — not tax or book value — even if the property was gifted earlier and later revalued.
What to Do
Determine who is entitled to a forced share (e.g., children, spouse, or parents).
Calculate the statutory share they would receive under intestacy (BGB §§ 1924–1936).
Take half of that statutory share — that’s the base forced share amount.
Add back any lifetime gifts made within the last 10 years, applying the 10% annual reduction rule (BGB § 2325).
Value all assets — especially real estate — at fair market value as of the date of death.
Sources
Related Questions
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.