Enterben 2026: Requirements, Pflichtteil and Consequences

What does Enterben mean in legal terms?

Disinheritance is the testamentary order that a statutory heir does not become an heir. The legal basis is § 1938 BGB. You can either order it expressly ("I disinherit my son Max") or simply appoint other persons as sole heirs — the legal effect is identical.

The line to be drawn here is towards the statutory order of succession: without a testament, spouse and children inherit by fixed quotas. A detailed overview is in our article on the statutory succession without a testament. Anyone who wants to change these quotas or exclude certain people has to actively make a testament — handwritten or notarised. How that works technically is covered in our guide on writing a testament.

Who can be disinherited at all?

Only people who would become statutory heirs without a testament can be disinherited:

• Descendants (children, grandchildren, great-grandchildren)
• Spouse or registered civil partner
• Parents (where no children exist)
• Siblings and more distant relatives

People without a statutory inheritance right — for example a long-term partner without marriage or a daughter-in-law — cannot be "disinherited" because they would not inherit anything in the first place.

How do you concretely disinherit somebody?

Disinheritance is bound to a form. Three routes are available:

1. Handwritten testament (fully handwritten, signed, dated, § 2247 BGB)
2. Notarised testament (public deed before a notary, § 2232 BGB)
3. Erbvertrag (contract of inheritance under § 2274 BGB) (must be notarised, § 2276 BGB)

A typed document or a WhatsApp message is not enough. What many clients underestimate: an older notarised testament has formal protection but a newer handwritten testament can revoke it — provided the formal requirements are met.

Stating a reason: legally optional, strategically advisable

A disinheritance does not have to be justified. Nevertheless I regularly recommend to clients that they state the reasons in the testament — particularly where a later challenge to the testament is on the horizon. A comprehensible reason protects against allegations of lack of testamentary capacity or mistake.

The Pflichtteil remains: what the disinherited still receive

Here lies the central misconception that I encounter most often in practice: disinheritance does not exclude the Pflichtteil claim. Those entitled to a Pflichtteil are descendants, spouses and (subsidiarily) parents. The Pflichtteil is a pure monetary claim against the heir or heirs. How it is calculated and what special cases exist is set out in our detailed guide on the Pflichtteil for children.

The Pflichtteil amounts to half the statutory share of the estate (§ 2303 (1) sentence 2 BGB). Statutory basis: § 2303 BGB at gesetze-im-internet.de.

Worked example 2026: EUR 600,000 estate

The Erblasser (testator) is widowed and leaves two children, of whom child A is disinherited:

Child B has to pay EUR 150,000 from the estate to child A — possibly within a short period and even if the estate consists only of one property. This is the most frequent trigger for forced sales in estates.

Pflichtteilsergaenzung: the ten-year trap

Anyone giving everything away shortly before death to reduce the Pflichtteil has underestimated the Pflichtteilsergaenzungsanspruch (supplementary Pflichtteil claim) under § 2325 BGB. Schenkungen are added proportionally to the Pflichtteil within the last ten years before the Erbfall — with an annual taper of 10 %. The legal detail and the three different ten-year periods are explained in the article on the ten-year period for Schenkungen.

Pflichtteilsentziehung: when the Pflichtteil falls away entirely

A true disinheritance including forfeiture of the Pflichtteil is only possible under tight conditions. § 2333 BGB names — since the inheritance-law reform of 2010 — four exhaustive grounds (the measure-based ground of committal to a psychiatric hospital or addiction-treatment institution stands as sentence 2 to No. 4):

1. Attempts on the life of the Erblasser, the spouse or a close relative
2. Serious intentional offence against these persons
3. Malicious breach of maintenance duty
4. Sentencing to at least one year of imprisonment without suspension for an intentional crime that makes participation in the estate unconscionable for the Erblasser
5. Comparable measures (e.g. detention in a psychiatric clinic for a serious offence)

The bar is high. Family conflicts, break of contact or "he does not deserve it" are not enough. The case law requires a substantiated showing of the ground for forfeiture already in the testament — and the proof has to succeed in court.

Note from practice: in more recent decisions — for example the often-cited line of OLG decisions on serious misconduct — it has been repeatedly clarified that even prolonged break of contact and harsh words about the Erblasser regularly do not suffice for Pflichtteilsentziehung. Anyone who relies on this risks the clause being struck down in litigation, with the full Pflichtteil falling due. The legal valuation — based on BGH XII ZB 607/12 — is set out in detail in the specialist article Disinheriting because of break of contact under §§ 1938, 2333 BGB.

Form and content of the forfeiture order

The Pflichtteilsentziehung has to be ordered in the testament itself and the ground has to be specifically named (§ 2336 BGB). "I withdraw the Pflichtteil from my daughter because of her behaviour" is too vague and ineffective. What is needed is concrete facts with date, deed and where appropriate the file reference.

Concrete sentencing benchmarks for Pflichtteilsentziehung grounds

In my advisory practice it has shown: clients underestimate how high the criminal-law threshold for § 2333 BGB really is. The overview below puts the five grounds for forfeiture against reasonably typical fact patterns:

Break of contact, harsh words, family quarrels — even over years — do not fall under § 2333 BGB. The case law regularly requires a punishable or near-punishable act. The bare "gross ingratitude" under § 530 BGB (gift revocation) is not enough for Pflichtteilsentziehung — a frequent confusion, which I have analysed with BGH case law and a strategy comparison in the article Inheriting and gross ingratitude: § 530 vs § 2333 BGB.

What really works: strategies for 2026

Anyone wanting to reduce or exclude the Pflichtteil with legal certainty has three workable levers in practice:

1. Lifetime Pflichtteilsverzicht (§ 2346 BGB)

The notarised Pflichtteilsverzicht is my preferred tool. The potential heir waives the later Pflichtteil claim — usually in return for a lifetime settlement. Advantages: legal certainty, plannability, no culture of fighting after death. Details on contract, costs and typical clauses are in the article on the Pflichtteilsverzicht.

2. Schenkungen with a long lead time

Anyone who gives away in good time can substantially reduce the Pflichtteilsergaenzung thanks to the ten-year taper. For Schenkungen to the spouse, however, the period only starts with the end of the marriage — an expensive trap. Often combined with Niessbrauch-Schenkungen (gifts under reservation of usufruct under §§ 1030 ff. BGB), which save tax on top.

3. Structural solutions: Familienstiftung and Familienpool

For larger estates a look at structural solutions pays — Familienstiftung (German family foundation, often used for asset protection over generations) or Familienpool (a partnership-based structure pooling family assets, typically as GmbH und Co. KG). Both take assets out of the direct reach of the heirs and create governance structures across generations. More on this in the articles on setting up a Familienstiftung and the Familienpool as GmbH und Co. KG.

Comparison of strategies

Tax consequences of a disinheritance

This is often overlooked: disinheritance also changes the tax burden in the Erbfall (death event). The disinherited child pays Erbschaftsteuer (German inheritance tax) on the Pflichtteil amount paid out, just like a normal heir — Freibetrag (personal tax-free allowance) of EUR 400,000 for children, Steuerklasse (German tax class) I (§§ 15, 16 ErbStG). The details are in our Erbschaftsteuer table 2026.

It becomes unfavourable when the main estate lands with a more distant heir — for example a nephew with only EUR 20,000 Freibetrag and Steuerklasse II (15 to 43 %). In those cases I often check with clients whether a Pflichtteilsverzicht with a targeted settlement is more tax-efficient than the "clean" disinheritance.

The Pflichtteil claim is subject to Erbschaftsteuer — and only when it is asserted, not automatically at death (§ 9 (1) No. 1b ErbStG). This opens up significant structuring scope.

Frequently asked questions

How high is the Pflichtteil 2026 if I disinherit my child?

Exactly half of the statutory share. With an estate of EUR 400,000 and two children: statutory share each EUR 200,000, Pflichtteil therefore EUR 100,000 for the disinherited child. The legal basis is § 2303 BGB.

Can I disinherit my child completely?

Completely — meaning without any Pflichtteil — only works via § 2333 BGB (serious misconduct) or a lifetime notarised Pflichtteilsverzicht (§ 2346 BGB). Disinheritance in the testament alone leaves the Pflichtteil claim intact. A detailed strategy overview with five levers and success rates is in the specialist article Disinheriting a child without Pflichtteil 2026: does it really work?.

What happens to the grandchildren if I disinherit my child?

When a child is disinherited, the descendants — meaning the grandchildren — generally move up by representation (Repraesentationsprinzip, § 1924 (3) BGB). The Federal Court of Justice (Bundesgerichtshof, BGH) confirmed this expressly in its judgment of 13.04.2011 (IV ZR 204/09): "A statutory right of inheritance of the more remote descendant also exists where the closer descendant has been disinherited by disposition on death." Anyone wanting to prevent that has to disinherit the grandchildren as well in the testament or to bind them by Pflichtteilsverzicht. If instead Pflichtteilsentziehung is ordered under § 2333 BGB, the grandchildren even benefit: they become Pflichtteil-entitled in their own right — governed by § 2309 BGB.

Is a handwritten testament enough for the disinheritance?

Yes, provided it is fully handwritten, signed with first and last name and ideally dated and shows the place (§ 2247 BGB). For larger estates I nevertheless recommend a notarised testament — for higher resistance against challenges. Cost overview: see Testament at the notary.

Can the spouse be disinherited?

Yes, with the consequence of a Pflichtteil claim (1/4 or 1/8 of the estate, depending on the matrimonial property regime). The Berliner Testament (joint spousal will, § 2269 BGB) creates special constellations — particularly with Pflichtteilsstrafklauseln. A complete strategy overview including switching the matrimonial property regime, Pflichtteil mathematics and current OLG case law is in the specialist article Disinheriting a spouse 2026: Pflichtteil and strategy. General details on the Berliner Testament are in the relevant guide.

What does a Pflichtteilsentziehung cost at the notary?

A notarised testament with Pflichtteilsentziehung costs — depending on case value — from around EUR 200 (smaller estates) up to several thousand Euro (assets over EUR 1 million). The real work, however, lies in securing evidence of the misconduct — the notary fees are secondary.

How long does it take until the Pflichtteil has to be paid?

Immediately due once asserted — a "payment by instalments" is not provided for. In cases of hardship (e.g. property estate) a deferral can be applied for under § 2331a BGB. That is, however, the exception. Anyone who foreseeably has no liquidity should solve the issue strategically in advance.

Conclusion: disinheritance is rarely the final solution

Disinheritance alone in most cases does not achieve what clients hope. Anyone really wanting to structure has to start earlier — with Pflichtteilsverzicht, pulled-forward Schenkungen or structural solutions. Early planning is everything, as I explain in detail in the article on Nachfolgeplanung.

In my advisory practice I see the same constellation again and again: a client arrives with the wish "please disinherit my child for me." After 30 minutes of conversation we nearly always land at a combination of notarised testament, Pflichtteilsverzicht in return for a settlement and a thought-through Schenkung strategy. The outcome is cleaner, tax-wise more favourable — and avoids years of estate disputes.

First meeting on Nachfolgeplanung

If you are thinking about disinheriting someone or reducing the Pflichtteil in advance, a structured first meeting pays off. We clarify the status quo, look at the family and wealth situation and develop a concrete roadmap — without legal mileage on the meter.

Book a slot at sprichmit.florian-enders.de or write a short note. We come back within 24 hours.