Asset Protection
Pflichtteil strategy — waiver, reduction, structuring
The Pflichtteil cannot be abolished, yet it is largely structurable. Main guide on the notarised Pflichtteilsverzicht, detail answer on calculation and limitation, plus six robust FAQs covering § 2346 BGB, § 7 (1) No. 5 ErbStG and BVerfGE 112, 332.
The main guide
Pflichtteilsverzicht 2026: contract and costs
Pflichtteilsverzicht (waiver of compulsory share, § 2346 BGB) contract: notarial form, realistic costs and how to negotiate settlements strategically. With a worked example.
Read the full guideDetail answers
Concrete case constellations and detail questions around pflichtteilsverzicht — building on the main guide.
Frequently asked questions
The questions clients ask most frequently in advisory work around pflichtteilsverzicht.
Can the Pflichtteil be abolished?
No. The Pflichtteil is constitutionally protected (BVerfGE 112, 332). But it can be waived (§ 2346 BGB), reduced (by Schenkung and 10-year deadline) and substantively reshaped (Pflichtteilsverzicht against compensation).
What does a notarised Pflichtteilsverzicht cost?
Notary fees tiered by asset value — at 1 million EUR estate value roughly 2,000 to 3,000 EUR. Plus lawyer advice. Compared to the value preserved (regularly six- to seven-figure Pflichtteilsansprüche), the investment is one of the most effective in wealth planning.
Is the Pflichtteilsverzicht against compensation taxed?
Yes — as Schenkung under § 7 (1) No. 5 ErbStG. Steuerklasse and Freibeträge depend on the relationship between the parties. With proper structuring, the tax-burden risk often comes out at zero (use of Freibetrag).
What is the difference between Pflichtteilsverzicht and Erbverzicht?
Erbverzicht (§ 2346 BGB) waives the entire heir position — Pflichtteilsverzicht only the Pflichtteil claim. Erbverzicht is broader (no Pflichtteil either), Pflichtteilsverzicht more targeted (testament still possible).
When is the Pflichtteil time-barred?
Regular limitation 3 years from end of the year in which the Pflichtteilsberechtigte gains knowledge (§ 195, § 199 BGB). Maximum 30 years from accrual (§ 199 (3a) BGB). Limitation is in practice the most underrated lever for Pflichtteil defence.
Can children pre-emptively waive the Pflichtteil?
Yes — by notarised Pflichtteilsverzicht (§ 2346 BGB). Mostly against compensation: cash payment, real estate, or company shares. With non-arm's-length compensation, § 7 (1) No. 5 ErbStG and Pflichtteilsergänzung claims have to be considered carefully.
Structure your concrete situation
In the initial consultation we clarify your wealth and family situation, examine the suitable strategy and develop a concrete roadmap — without legal idling.
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