Claim to a supplementary compulsory portion

However, the beneficiary of the compulsory portion is not only entitled to a monetary payment in the amount of his or her share of the estate, but also to a claim to a supplementary compulsory portion in accordance with Section 2325 BGB. According to this, the person entitled to a compulsory portion is entitled to a claim in the amount of their compulsory portion for any gifts (gratuitous donations) made by the testator during their lifetime. However, it must be taken into account that the value of the gift "diminishes" by 10% each year and is therefore completely reduced to zero after 10 years. However, the ten-year period does not begin if the gifts were made to the spouse or if the testator reserved the economic benefit at the time of the gift (in particular in the form of a usufruct).

Also not relevant for the compulsory portion are so-called gifts of decency that the testator has made on special occasions within reasonable limits, for example small gifts of money for a birthday or at Christmas. The beneficiary of the compulsory portion is also dependent on the cooperation of the heir for the claim to a supplementary compulsory portion. The heir therefore owes the person entitled to the compulsory portion information about any gifts/benefits relevant to the compulsory portion. The information must also include information about gifts of decency, as the question of whether it is actually an appropriate gift of decency is a question of assessment that must be disclosed to the beneficiary of the compulsory portion. Our experienced specialist lawyers in Frankfurt and Berlin will be happy to advise you on all questions relating to the law on compulsory portions.