Pflichtteilsverzicht 2026: contract and costs

What is a Pflichtteilsverzicht?

A Pflichtteilsverzicht is the contractual agreement by which a person entitled to a Pflichtteil — i.e. children, spouse or parents of the deceased — waives their later Pflichtteil claim. It is governed by § 2346 Abs. 2 BGB. The Pflichtteil itself amounts under § 2303 BGB to half of the statutory share and is a pure monetary claim against the heirs. How this claim is calculated concretely is shown in our piece on the Pflichtteil for children in the inheritance.

The crucial point: unlike disclaiming the inheritance, which is only possible after the inheritance, the Pflichtteilsverzicht is concluded before the death of the deceased. Both sides must agree — the deceased cannot impose the waiver unilaterally.

Pflichtteilsverzicht vs. Erbverzicht

In practice the two terms are often blurred but are legally distinct:

The Pflichtteilsverzicht is the milder remedy. It only bites where the waiving person has actually been disinherited. If they are later still considered in the will, that remains valid.

Form and procedure: why the notary is mandatory

Under § 2348 BGB, the Pflichtteilsverzicht is only effective if notarially recorded. A privately written agreement — however detailed — is void. Both contracting parties must appear in person before the notary; representation is excluded for the deceased under § 2347 Abs. 2 BGB.

The process in four steps:

1. Preliminary discussion with the notary or Steuerberater (German tax advisor) (taking stock, setting objectives, level of settlement).
2. Draft of the contract by the notary with delivery to both parties.
3. Recording appointment: reading out of the draft, explanation of consequences, signature of both parties.
4. Tax notification of the settlement to the tax office (deadline: 3 months from payment, § 30 ErbStG).

For minors or legally incapacitated entitled persons, an additional step comes in: the Family Court has to approve the contract (§ 1822 No. 2 BGB). Since the parents are usually statutory representatives and party themselves, an Ergaenzungspfleger (German supplementary curator appointed by the Family Court for conflict-of-interest situations) is additionally appointed. Without that approval the waiver is pending and ineffective — a point that many online guides leave out.

Anyone wanting to combine the recording with a will should know the total costs. A detailed overview is provided in the piece will with the notary: costs, procedure and when it is worth it.

What does a Pflichtteilsverzicht cost in 2026?

The notary costs are governed by the Gerichts- und Notarkostengesetz (GNotKG). Decisive under § 102 GNotKG is the value of the Pflichtteil at the time of recording — not the deceased's total wealth.

Example calculation based on Table B of the GNotKG (as at 2026, 2.0 fee for recording under KV-No. 21100), constellation: four children, no spouse:

Add to that expenses (writing fees, certifications) and VAT. Where a will or a marriage contract is recorded in parallel, the fees do not arise twice — the individual transaction values are added together and the higher fee rate is applied.

"A Pflichtteilsverzicht is cheaper than any later inheritance dispute. In my practice I see families that avoid, for EUR 3,000 of notary costs, conflicts that would otherwise quickly run up six-figure legal and court costs." — Florian Enders

Negotiating the settlement strategically

The Pflichtteilsverzicht without consideration does occur — for instance where a child takes over the family business and the siblings are provided for elsewhere. More common, however, is the waiver against settlement.

How high should the settlement be?

Market-typical settlements lie between 40 % and 80 % of the theoretical Pflichtteil. Justification for the discount: the entitled person receives liquid funds immediately, bears no valuation risk and no timing uncertainty (the deceased can still live for 30 years and consume the assets).

Worked example: Father has wealth of EUR 4 million, of which EUR 3 million is the operating family business. Four children, one (daughter Anna) is to take over the business. The three siblings waive the Pflichtteil against settlement.

• Pflichtteil per child theoretically: 1/8 of EUR 4 million = EUR 500,000
• Negotiated settlement: EUR 300,000 per child (60 % of the Pflichtteil)
• Total settlement: EUR 900,000
• Advantage: Anna takes over the business without looming Pflichtteil claims on the father's death.

Tax treatment of the settlement

This is where it gets tricky — and expensive if done wrong:

• Lifetime settlement (contract and payment during the deceased's lifetime): under § 7 Abs. 1 Nr. 5 ErbStG, counted as a Schenkung of the deceased to the waiving person.
• Settlement after the inheritance (separately agreed): under § 3 Abs. 2 Nr. 4 ErbStG, treated as an acquisition upon death.

In both cases the Freibetraege (personal tax-free allowances, e.g. EUR 400,000 per child per donor under § 16 ErbStG) apply in line with the relationship of waiver/deceased — so EUR 400,000 per parent for children (§ 16 ErbStG). In the above example with EUR 300,000 settlement per child, the Schenkung remains tax-free, provided the Freibetrag has not been used up through earlier Schenkungen.

Things get more complicated with sibling constellations: where another child pays the settlement instead of the deceased (e.g. Anna paying out her siblings), under BFH case law the relationship to the deceased still applies for the tax bracket — not the relationship between the siblings. An important distinction from older practice.

More on the Freibetraege and tax brackets can be found in the Erbschaftsteuer 2026: table, Freibetraege and tax brackets.

When a Pflichtteilsverzicht makes sense

From my practice four typical constellations crystallise out:

1. Business succession

The business is to pass on as a whole to one child. Pflichtteil claims of the other siblings after the inheritance would threaten liquidity. Here the waiver is often essential to preserve substance. More on this in the piece on tax-optimised business succession in five steps.

2. Patchwork family

Children from a first marriage are to be settled with so that the assets then benefit the second spouse and joint children. A classic complement to the Berlin will with Pflichtteil clause.

3. Real estate wealth

The family home is to pass to one child who cares or lives there. Pflichtteil claims by other heirs would force a sale. A waiver against settlement prevents that.

4. Vorweggenommene Erbfolge (anticipated succession)

Where there are large Schenkungen in lifetime, the deceased may want to ensure no Pflichtteilsergaenzung claims arise. Here the waiver works in connection with the 10-year period for Schenkungen.

Risks: what a Pflichtteilsverzicht CANNOT do

A few myths I regularly come across in client meetings:

• No protection against social-welfare recourse: anyone receiving social welfare can see the waiver attacked under § 138 BGB (immorality) — the social-welfare authority can in certain circumstances reach through.
• No automatic extension to Pflichtteilsergaenzung: anyone who waives the Pflichtteil often still has Pflichtteilsergaenzung claims from earlier Schenkungen. These have to be expressly included.
• Not revocable without consent: cancellation only under § 2351 BGB by a fresh notarial contract with the deceased. If the deceased dies, cancellation is permanently impossible.
• Challenge possible for threat, deception or immorality (§§ 119 ff. BGB). Hard to enforce in practice but occurs under family pressure.

Frequently asked questions

What does a Pflichtteilsverzicht cost with the notary in 2026?

The notary costs typically range between EUR 410 (Pflichtteil EUR 62,500) and EUR 5,110 (Pflichtteil EUR 1.25 million) inclusive of VAT and expenses. The 2.0 recording fee under KV-No. 21100 GNotKG, calculated on the basis of the Pflichtteil value, is decisive.

Can a Pflichtteilsverzicht be revoked?

Yes, but only by a fresh notarial contract between deceased and waiving person (§ 2351 BGB). Unilateral revocation is excluded. After the death of the deceased, cancellation is permanently impossible.

Do the children of the waiving person also lose their Pflichtteil?

Under § 2349 BGB the waiver in case of doubt extends to the descendants of the waiving person too. Anyone wanting to prevent this has to make clear in the contract expressly that the extension is excluded.

Can a minor conclude a Pflichtteilsverzicht?

Yes, but only with the approval of the Family Court (§ 1822 No. 2 BGB). Since the parents are usually statutory representatives and party themselves, an Ergaenzungspfleger is additionally appointed.

How is the settlement treated for tax purposes?

A lifetime settlement counts under § 7 Abs. 1 Nr. 5 ErbStG as a Schenkung of the deceased. The Freibetraege apply by reference to the relationship to the deceased (e.g. EUR 400,000 for children). Notification duty to the tax office within 3 months.

Do I additionally need a will for a Pflichtteilsverzicht?

Strictly not necessary; nevertheless sensible. The Pflichtteilsverzicht only governs the Pflichtteil claim — the statutory succession continues to apply unless you order something different. With a will you shape the distribution; with the waiver you secure that shape against Pflichtteil claims.

Can I waive the Pflichtteil of my spouse?

Yes, typically in the context of a marriage contract modifying the matrimonial property regime. That is a separate advisory field and should be thought through together with the question of Zugewinngemeinschaft in the inheritance.

Conclusion: strategic tool, not a routine contract

The Pflichtteilsverzicht is one of the most powerful instruments in succession planning — but also one of the most inflexible. Anyone who signs it gives up a claim that after the inheritance would in many cases run into six or seven figures. That is exactly why it should never be considered in isolation but embedded in the overall strategy of will, Schenkungen, business arrangement and tax planning.

In my advisory practice I see two types of error most often: first, that families come too late and the deceased is already legally incapacitated. Second, that the settlement is agreed without a tax pre-analysis and the waiving person suddenly has to pay Schenkungsteuer (German gift tax) on a sum half of which has already gone. Both avoidable — with the right setup, ideally in a sprint together with the other succession decisions.

Do you need clarity for your situation?

Whether a Pflichtteilsverzicht is the right lever for your family depends on your specific wealth, family and business constellation. In a 30-minute first meeting we place your situation, examine alternatives and show you the tax-optimal route.

Florian Enders — Steuerberater with a Big Four background, specialised in succession and wealth structuring. Liederbach/Frankfurt location, clients nationwide. Book a meeting directly at florian-enders.de/erstgespraech.