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Forced share (Pflichtteil)

Certain priviliged indidividuals - called the forced heirs (Pflichtteilsberechtigte) - are entitled to the forced share (Pflichtteil). The forced share amounts to one half of the value of the intestate share. See §2303 I 2 BGB. The forced share is a claim in money against the heir (Erbe) and there is no right to administer the estate.

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News

01/08/2026 Update German Inheritance Tax 2026

08/03/2024 German Growth Opportunities Act: A Legacy and other claims to transfer domestic assets are subject to German Inheritance Taxbility

08/02/2024 Germany: Amendment to the Rules on the Taxation of Lifetime Benefits from Foreign tax-priviledged Retirement Assets

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© J-H. Frank, Fachanwalt Erbrecht 2026
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