Pflichtteilskürzung

Pflichtteilskürzung refers to the reduction of a compulsory share (Pflichtteil) in German inheritance law. A compulsory share is a legal claim that close relatives of a deceased person, such as children, spouse, or parents, have to a portion of the estate, even if they are disinherited by the will. The compulsory share is typically half the value of the statutory inheritance share.

Pflichtteilskürzung allows the heir(s) designated in the will to reduce the compulsory share claim under certain circumstances. The most common reason for a Pflichtteilskürzung is when the deceased has made significant gifts or transfers of assets during their lifetime to individuals who are not entitled to a compulsory share. These lifetime gifts can be added back to the estate for the calculation of the compulsory share. However, if the gift was made more than ten years before the death, it generally no longer counts towards the compulsory share calculation.

Furthermore, a Pflichtteilskürzung can also occur if the compulsory share claimant has committed serious misconduct against the deceased. This could include acts that are punishable by law, such as inflicting serious bodily harm or threatening the life of the deceased. In such cases, the compulsory share can be entirely forfeited or reduced, depending on the severity of the misconduct. The legal provisions for Pflichtteilskürzung are complex and often require legal consultation to determine eligibility and the extent of the reduction.