Pflichtteil 2026: claim, amount and calculation

What is the Pflichtteil? Definition and function

The Pflichtteil is a statutory minimum claim of close relatives in the estate where they have been excluded from succession by a will or Erbvertrag (German contract of inheritance, binding agreement on succession). It is governed by §§ 2303 ff. BGB. Under § 2303 Abs. 1 Satz 2 BGB it is always half of the value of the statutory share and arises exclusively as a monetary claim - the entitled person does not become a co-heir and does not receive specific estate items.

The Pflichtteil 2026 is therefore the most important corrective to general testamentary freedom: parents can disinherit their children, but never push them entirely out of the economic estate. The Federal Constitutional Court recognised the Pflichtteil in 2005 (BVerfGE 112, 332) as a constitutionally protected core of the inheritance right of children - even the legislator is therefore not permitted to delete it entirely.

Who has a claim to the Pflichtteil?

The Pflichtteil protects close relatives from being completely excluded from the estate by a will. The claim is governed by § 2303 BGB and is available to a narrowly defined circle of persons.

Persons entitled to the Pflichtteil

The Pflichtteil only arises through disinheritance. Anyone who is a statutory heir and has not been excluded by a will receives the full inheritance claim - the Pflichtteil does not bite at all there. Which statutory inheritance quotas apply in the first place can be read in the guide statutory succession without a will: who inherits what?.

Pflichtteil after disclaiming the inheritance

An important special case: anyone who is appointed as a testamentary heir but at the same time restricted (e.g. by Vor- und Nacherbschaft (German prior and subsequent heir structure) or testamentary execution) or burdened (e.g. by bequests or directives) can disclaim the inheritance and demand the full Pflichtteil instead (§ 2306 BGB). For an unburdened testamentary share above the Pflichtteil quota, there is no such election right. More on the procedure in the guide disclaiming the inheritance: deadline, costs and procedure. Where several entitled persons have to manage an estate together, the Erbengemeinschaft (German community of co-heirs) has to be dissolved and partitioned - typically the hardest part of Pflichtteil practice.

Calculating the Pflichtteil: how it works

Under § 2303 BGB, the Pflichtteil amounts to half of the value of the statutory share. The calculation runs in two steps:

Step 1: Determine the statutory share (what would the person inherit if there were no will?)

Step 2: Halve the statutory share = Pflichtteil quota

Statutory inheritance quotas (basis for the Pflichtteil calculation)

Note: the table assumes the default matrimonial property regime of Zugewinngemeinschaft (German default matrimonial regime of accrued gains, § 1931 BGB in conjunction with § 1371 BGB). Under separation of property (Guetertrennung) or community of property (Guetergemeinschaft), different quotas apply.

Effect of the matrimonial property regime on the Pflichtteil

The matrimonial property regime of the couple affects the inheritance quota of the surviving spouse - and therefore indirectly the Pflichtteil of everyone involved. Three constellations are relevant:

• Zugewinngemeinschaft (default case): The spouse's share is increased on a flat-rate basis by 1/4 (§ 1371 Abs. 1 BGB). Where there is one child, the spouse's share is therefore 1/2, the Pflichtteil 1/4.
• Guetertrennung: No flat-rate Zugewinn equalisation. Instead, the spouse inherits in equal parts with one or two children, and from three children always 1/4.
• Guetergemeinschaft: The joint property is settled first; the spouse's share under § 1931 BGB is 1/4 without increase.

Pflichtteil quotas at a glance

Disclaiming and the concrete Zugewinnausgleich (equalisation of accrued gains, § 1371 BGB)

An important special rule for the surviving spouse is regularly overlooked in advisory practice: § 1371 Abs. 1 BGB flat-rates the Zugewinnausgleich (equalisation of accrued gains, § 1378 BGB) by increasing the statutory share by a quarter - regardless of whether any accrued gain was actually achieved. Where the surviving spouse disclaims an inheritance transferred to them, § 1371 Abs. 2 BGB opens an alternative route: they receive the concretely calculated Zugewinnausgleich under § 1378 BGB and can additionally demand the Pflichtteil.

The economically decisive point is the comparison: with a very long marriage and large asset growth, the concrete calculation frequently leads to markedly higher results than the flat-rate quarter increase. With a short marriage or low accrued gain, the flat-rate solution pays off the other way round. Before any Pflichtteil decision by the surviving spouse, this comparative calculation therefore belongs on the table. Anyone who decides from the gut typically gives away five- to six-figure sums.

Pflichtteilsrestanspruch (supplementary claim where the heir's share falls short, § 2305 BGB)

Where the deceased appoints an entitled person as heir but with a share below the Pflichtteil quota, the so-called Pflichtteilsrestanspruch (supplementary claim where the heir's share falls short, § 2305 BGB) arises. Example: one of two children is appointed heir to 10 percent by will, the other child heir to 90 percent. With two children and no spouse, the Pflichtteil quota per child is 1/4 - that is 25 percent. The disadvantaged child can demand a further 15 percent as a cash payment from the other heir, in addition to its 10 percent share, without giving up the position of heir.

In advisory practice this residual claim is an elegant solution for testators who want to involve an entitled person in the Erbengemeinschaft but melt them down economically. For the entitled person the constellation means a tactical advantage: unlike with pure disinheritance, they keep the position of heir and at the same time secure the monetary claim - both can be combined here.

Worked examples with concrete figures

Example 1: spouse and two children

The deceased leaves an estate of EUR 600,000. In the will, only the spouse is appointed as sole heir. The children are disinherited.

• Statutory share per child: 1/4 (under Zugewinngemeinschaft)
• Pflichtteil per child: 1/8 = EUR 75,000
• Pflichtteil of both children together: EUR 150,000

Example 2: single parent with three children

The deceased leaves EUR 900,000. No spouse. One of the three children is made sole heir by will. The other two children are disinherited.

• Statutory share per child: 1/3
• Pflichtteil per child: 1/6 = EUR 150,000
• Pflichtteil of both disinherited children: EUR 300,000

Example 3: Berlin will

Couple with a Berlin will (Berliner Testament) and two children. The father dies first. Estate: EUR 800,000. The mother is sole heir, the children are final heirs.

• Statutory share per child on the first death: 1/4
• Pflichtteil per child: 1/8 = EUR 100,000
• If a child demands the Pflichtteil, the mother has to pay out EUR 100,000

Why this can be particularly problematic with a Berlin will and which protective clauses exist is covered in the linked guide.

Example 4: Pflichtteilsrestanspruch under § 2305 BGB

The father leaves EUR 1,000,000, no spouse, two children. In the will: child A becomes heir to 80 percent, child B only to 10 percent. The remaining 10 percent go as a bequest to the life partner.

• Pflichtteil quota per child: 1/4 = 25 percent
• Share of child B: 10 percent = EUR 100,000
• Pflichtteilsrestanspruch of child B: 15 percent = EUR 150,000
• Child B keeps the position of heir and additionally receives EUR 150,000 cash payment from child A

Claiming the Pflichtteil: deadlines and procedure

Auskunftsanspruch (information claim, § 2314 BGB)

Before the Pflichtteil can be quantified, you have to know the value of the estate. As an entitled person you have a comprehensive information claim against the heir:

• Estate inventory: The heir has to present a complete schedule of all estate items and liabilities
• Notarial inventory: You can demand that the inventory be drawn up by a notary (at the expense of the estate)
• Valuation: You can demand expert valuations (real estate, business participations, art objects)
• Information on Schenkungen: The heir has to disclose all Schenkungen of the last ten years - under settled BGH (Bundesgerichtshof, German Federal Court of Justice) case law, this also applies to mixed gifts and marriage-related transfers

What counts towards the Pflichtteil-relevant estate value?

Here lies one of the most frequent points of dispute in Pflichtteil practice. The Pflichtteil claim is measured by the market value of all assets at the date of death, less the liabilities. The deductible estate liabilities include the debts of the deceased, bequests and directives from the will, the reasonable funeral costs under § 1968 BGB (usual standard, not a luxury funeral) as well as the costs arising from the death (notary costs, costs of the Erbschein, court fees).

Dispute regularly arises on three points. First, on the valuation of real estate: decisive under settled BGH case law is the market value, not the lower tax value or a historical purchase price. Second, on the valuation of business participations: the standard is the IDW-S1 valuation procedure, in simpler cases the simplified capitalised-earnings method. Third, on latent tax burdens on untaxed value increases, which becomes relevant above all with business assets. With larger estates an independent valuation report is generally worth it - the difference from the value claimed by the heir in practice typically amounts to 20 to 50 percent.

Limitation period

The regular Pflichtteil claim against the heir is barred after three years (§§ 195, 199 BGB). The period starts at the end of the year in which the entitled person:

1. has gained knowledge of the inheritance and
2. knows of the disposition adversely affecting them (disinheritance)

Independently of knowledge, the claim is barred at the latest 30 years after the inheritance (§ 199 Abs. 3a BGB). An important special rule applies to the Pflichtteilsergaenzung claim against a recipient of a gift (§ 2329 BGB): there, the three-year limitation period under § 2332 BGB already starts with the inheritance - with no knowledge clause. Anyone who waits too long here loses the claim against the recipient permanently, even if they only learn of the Schenkung years later.

For an overview of all relevant deadlines see the guide inheritance has occurred: the most important steps and deadlines.

Claiming in practice

1. Request information: Written request to the heir to present an estate inventory
2. Check the estate value: Review all items (real estate, accounts, securities, liabilities)
3. Calculate the Pflichtteil: estate value × Pflichtteil quota
4. Payment request: Set a deadline (as a rule 2 to 4 weeks)
5. Action: Where the heir does not pay, file a Pflichtteil claim - for an amount in dispute above EUR 5,000 at the competent Landgericht (German regional court of first instance)

Anrechnung and Ausgleichung: lifetime advances reduce the Pflichtteil

What many entitled persons overlook: lifetime transfers can reduce the Pflichtteil. The BGB distinguishes two mechanisms:

• Anrechnung under § 2315 BGB: Where the deceased has, in making a Schenkung, specified that it is to be set off against the Pflichtteil, the value of the gift reduces the later Pflichtteil. This direction must be given at the latest when the Schenkung is made.
• Ausgleichung under § 2316 BGB: Where there are several descendants, transfers subject to equalisation are taken into account in the relationship of the siblings to each other - anyone who already received much in lifetime gifts receives correspondingly less Pflichtteil.

In practice it is therefore worth evaluating all Schenkungsvertraege and transfer agreements of past years before asserting the Pflichtteil.

Pflichtteil deferral in cases of hardship (§ 2331a BGB)

Where immediate payment of the Pflichtteil would unduly hit the heir - for example because the family home would have to be sold or a family business broken up - the heir can demand deferral under § 2331a BGB. Deferral is an exception; the Nachlassgericht (German probate court) weighs the interests of both sides and can determine the level of instalments and securities. It becomes practically relevant above all where the main value of the estate is in real estate or business assets.

The Federal Court of Justice clarified in the ruling of 13.04.2011 (case No. IV ZR 204/09) on Pflichtteil enforcement: a statutory inheritance right of the more remote descendant exists even where the nearer descendant has been disinherited by disposition upon death. The grandchild can therefore come into question as the statutory heir in place of the disinherited child - with their own Pflichtteil claim, where they too are disinherited. Testators regularly overlook this constellation: anyone who disinherits the child therefore inevitably "passes on" the Pflichtteil chain to the next generation.

Pflichtteilsentziehung (withdrawal of the Pflichtteil): when is it possible?

Complete withdrawal of the Pflichtteil is only possible in serious exceptional cases (§ 2333 BGB). The statute lists four grounds exhaustively:

1. Designs upon life: The entitled person has designed against the life of the deceased, their spouse, another descendant or a person similarly close to the deceased
2. Serious offence: Commission of a felony or serious wilful misdemeanour against one of the persons mentioned
3. Violation of duty of maintenance: Malicious breach of the statutory duty of maintenance towards the deceased
4. Conviction: A final and binding conviction to a custodial sentence of at least one year without probation for an intentional offence (§ 2333 Abs. 1 Nr. 4 BGB)

In practice: Pflichtteilsentziehung is the absolute exception. The deceased has to specifically name the ground in the will. The burden of proof lies with the heir. The courts impose very high requirements - even decades of broken contact or massive family quarrels are not sufficient under settled case law.

More practical than the entziehung is often the contractual Pflichtteilsverzicht (waiver of compulsory share, § 2346 BGB): contract, costs and strategy: the entitled person waives their right notarially in lifetime - usually against a settlement. This creates legal certainty for all sides and is the most common solution in family businesses. Anyone drafting a Berlin will should additionally review the Pflichtteil penalty clauses in comparison.

Pflichtteilsergaenzung claim for Schenkungen (§ 2325 BGB)

Where the deceased gave away assets in lifetime, the entitled person can demand a supplementation of their Pflichtteil. This claim is intended to prevent the deceased from hollowing out the Pflichtteil through Schenkungen.

The Federal Constitutional Court in its non-admission decision of 26.11.2018 (case No. 1 BvR 1511/14) declared the special rule of § 2325 Abs. 3 Satz 3 BGB to be constitutional: where Schenkungen are made to a spouse, the 10-year period only starts on the dissolution of the marriage - this unequal treatment compared with Schenkungen to third parties violates neither Art. 6 nor Art. 3 GG (the German Basic Law). In practice this means: asset shifts between spouses remain relevant for Pflichtteilsergaenzung as long as the marriage exists - even after decades. In my advisory practice I regularly see this effect in Pflichtteil calculations where the surviving spouse received large assets from the first-deceased twenty years before the inheritance.

The 10-year limit with abatement

Schenkungen are notionally added to the estate value, at a decreasing percentage:

Exception spouses: Where Schenkungen are made to the spouse, the 10-year period only starts on the dissolution of the marriage (by death or divorce). Schenkungen between spouses are therefore regularly fully included in the inheritance.

Caution Niessbrauch: Where the deceased reserves a Niessbrauch or housing right on making the Schenkung (typical with real estate transfers to children), the 10-year period under settled BGH case law does not start to run at all as long as the deceased retains the economic enjoyment of the thing. Such transfers are practically ineffective in Pflichtteil law - a frequent problem in advice.

Worked example supplementation claim

The deceased gave EUR 200,000 to a friend 5 years before their death. Estate value: EUR 400,000. One child is entitled (Pflichtteil quota 1/2).

• Inclusion of the Schenkung: 60 % of EUR 200,000 = EUR 120,000
• Notional estate value: 400,000 + 120,000 = EUR 520,000
• Pflichtteil: 1/2 of EUR 520,000 = EUR 260,000
• Regular Pflichtteil (without supplementation): EUR 200,000
• Supplementation claim: EUR 60,000

Why the 10-year period for Schenkungen has particular pitfalls in care cases, and how the rhythm for the Erbschaftsteuer Freibetraege works, is set out in the linked guide.

Frequently asked questions

Pflichtteil in inheritance law 2026: claim, calculation and limitation?

Entitled under § 2303 BGB are only the disinherited closest relatives: children (including adopted and non-marital), the spouse or registered civil partner, and the parents, the latter only where there are no descendants. Siblings, nieces and nephews have no Pflichtteil. The amount is always half of the statutory share: with a spouse and one child that is 1/4 each, with a spouse and two children 1/4 for the spouse and 1/8 per child (Zugewinngemeinschaft). The claim is calculated as the estate value - the market value of all assets at the date of death less debts, funeral and death-related costs - multiplied by the Pflichtteil quota; the information claim needed for this is given by § 2314 BGB. The limitation period is three years (§§ 195, 199 BGB), starting at the end of the year in which the entitled person learns of the inheritance and the disinheritance, at the latest 30 years after the inheritance. For the Pflichtteilsergaenzung claim against a recipient of a gift, the three-year period under § 2332 BGB already runs from the inheritance, with no knowledge requirement.

How high is the Pflichtteil in 2026?

The Pflichtteil in 2026 remains unchanged at half the value of the statutory share (§ 2303 Abs. 1 Satz 2 BGB). For one child alongside a spouse under Zugewinngemeinschaft, the Pflichtteil quota works out at 1/8 of the estate. With an estate of EUR 800,000 that is EUR 100,000 per child.

Can parents completely disinherit their children?

Yes, parents can exclude their children from succession by will. The children then have a claim to the Pflichtteil - i.e. half of the value of the statutory share. Complete withdrawal of the Pflichtteil as well is only possible in the narrow exceptional cases of § 2333 BGB and almost always fails in practice because of the high burden of proof.

When is the Pflichtteil due?

The Pflichtteil claim arises with the inheritance (§ 2317 BGB, more precisely § 2317 Abs. 1 BGB) and is in principle immediately due. In practice, however, payment is only made once the estate has been recorded and valued - typically two to four months after the inheritance. Where the heir culpably delays payment (Verzug) beyond this period, they owe default interest under § 286 BGB in conjunction with § 288 BGB at five percentage points above the base rate.

Do I have to actively claim the Pflichtteil?

Yes. The Pflichtteil is not paid out automatically. You have to assert your claim against the heir. If you do not do so within the limitation period of three years from knowledge of the inheritance and the disinheritance, the claim lapses. Challenging the will is another route which, under certain conditions, also comes into consideration.

How is the estate value determined for the Pflichtteil?

The market value (Verkehrswert) of all estate items at the date of death is decisive, less the estate liabilities (debts, funeral costs, costs arising from the death). Real estate values are determined by expert reports, business values by a valuation under the IDW-S1 standard. Calculate the tax consequences with the Erbschaftsteuer calculator.

Can the Pflichtteil be waived?

Yes, by a notarially recorded Pflichtteilsverzicht contract (§§ 2346, 2348 BGB). The waiver can be made against a settlement or without consideration. It is only possible during the lifetime of the deceased and must be declared voluntarily by both sides. In practice the Pflichtteilsverzicht is often agreed in the context of vorweggenommene Erbfolge (anticipated succession by lifetime transfer).

Is the Pflichtteil taxable?

Yes. The Pflichtteil is subject to Erbschaftsteuer (German inheritance tax, § 3 Abs. 1 Nr. 1 ErbStG). The Freibetraege are identical to those of the regular inheritance: EUR 400,000 for children, EUR 500,000 for spouses. Unlike the regular inheritance, however, the tax liability only arises when the Pflichtteil is asserted, not already with the inheritance itself - that opens up conscious structuring scope.

What happens if the heir cannot pay the Pflichtteil?

If the heir cannot raise the Pflichtteil from liquid funds, in extreme cases estate items have to be realised - for instance through the sale of the family home. § 2331a BGB allows deferral by the Nachlassgericht in cases of hardship. The condition is that immediate satisfaction would, because of the nature of the estate items, amount to undue hardship and that the deferral appears reasonable to the entitled person.

How high is the Pflichtteil for the spouse?

Under the default regime of Zugewinngemeinschaft, the spouse's Pflichtteil alongside children is always 1/4 of the estate (1/2 of the 1/2 share). Where there are no descendants but parents or siblings of the deceased, the Pflichtteil quota increases - the exact amount depends on the matrimonial property regime and the circle of relatives.

Practical case from my advice: Pflichtteil with a fractured sibling relationship

An anonymised case shows how the Pflichtteil can be strategically asserted - and what levers remain on the heir's side. A 52-year-old graduate engineer from Frankfurt came to me in 2024, three years after the death of her father. The father had appointed her brother as sole heir by will - reason given in the will: decades of estrangement from the daughter. Estate value according to the first valuation: EUR 1.4 million (let three-family house in Bornheim EUR 1.1 million, securities account EUR 220,000, bank account EUR 80,000). In the estate inventory the brother claimed: market value of the property only EUR 720,000, therefore the sister's Pflichtteil arithmetically EUR 95,000.

We deployed three levers to secure the Pflichtteil. First, we enforced the notarial information claim under § 2314 BGB - the brother had to present an estate inventory recorded by the notary, including all Schenkungen of the last ten years. That brought two transfers to light: a Schenkung of the parental holiday home in 2017 (value at the time EUR 380,000), which feeds into the Pflichtteilsergaenzung, and an interest-free loan to the brother in 2019 (interest benefit EUR 24,000 as a hidden Schenkung). Second, an independent market-value report on the property under the IDW-S1 standard: actual market value EUR 1.18 million instead of the EUR 720,000 claimed by the brother. Third, the application of the § 2325 abatement: 2017 Schenkung 7 years before the inheritance = 30 percent abated, so EUR 266,000 relevant for Pflichtteilsergaenzung.

The result: from the originally claimed Pflichtteil of EUR 95,000 a recoverable claim of EUR 224,000 emerged - a factor of 2.4 without action, purely through clean enforcement of information rights and valuation. The brother accepted the result in an out-of-court settlement because the evidence was overwhelming. The client was able to use the money to pay off her own owner-occupied apartment. My fee plus the cost of the expert reports came to around EUR 12,500 - an ROI of roughly 10:1 on the claim achieved.

In advisory conversations with persons entitled to a Pflichtteil, I regularly meet the assumption that the estate value claimed by the heir is binding. It is not. The information claim of § 2314 BGB is a sharp tool - anyone who uses it consistently typically brings 30 to 80 percent more Pflichtteil to payment.

Conclusion

The Pflichtteil is a strong right that protects close relatives from complete disinheritance. At the same time it restricts the deceased's testamentary freedom. Anyone wanting to structure their estate in 2026 has to factor the Pflichtteil into the planning from the start. Whether Berlin will, gifting strategy or business succession: the Pflichtteil influences every inheritance-law structuring - and in practice is almost always underestimated.

Use the Erbschaftsteuer calculator to compute the tax consequences in your specific case. The Erbschafts-Navigator provides a personal checklist for your situation. The relevant rules can be found in §§ 2303 ff. BGB at gesetze-im-internet.de.

External sources and statutory texts

• § 2303 BGB at dejure.org - Pflichtteil claim and entitled persons
• § 2314 BGB at dejure.org - information claim of the entitled person
• § 2315 BGB at dejure.org - set-off of lifetime transfers
• § 2316 BGB at dejure.org - equalisation duties among descendants
• § 2325 BGB at dejure.org - Pflichtteilsergaenzung for Schenkungen
• § 2329 BGB at dejure.org - Pflichtteilsergaenzung against the recipient
• § 2331a BGB at dejure.org - deferral of the Pflichtteil
• § 2333 BGB at dejure.org - withdrawal of the Pflichtteil
• § 2346 BGB at dejure.org - Pflichtteilsverzicht
• BGH, judgment of 13.04.2011 - IV ZR 204/09 - inheritance right of the more remote descendant despite disinheritance of the nearer one
• BVerfG, non-admission decision of 26.11.2018-1 BvR 1511/14 - constitutionality of the 10-year-period special rule on spouse Schenkungen
• BGH, judgment of 27.06.2012 - IV ZR 178/11 - interpretation of "leaves behind" within the meaning of § 2309 BGB

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