Inherited a property: which value applies to the compulsory share? – simply explained

If a property is part of the estate, its value determines the amount of the compulsory share. The compulsory share is a monetary claim of disinherited children, spouses and in some cases parents amounting to half of the statutory share of the inheritance (§ 2303 BGB). It is calculated from the value of the estate on the date of death (§ 2311 BGB). In about four minutes, this video explains which value of the property applies, what rights to information and valuation exist and what those entitled to a compulsory share and heirs should watch out for.

What you will learn in the video

• Worked example: widowed father, two children, the daughter is sole heir. The son’s compulsory share is one quarter of the estate – every 100,000 € of house value means 25,000 € of compulsory share.
• Which value counts: the market value on the date of death. If the property is sold soon afterwards, the price achieved is usually the most important indicator. A value stated in the will is not decisive; debts are deducted.
• Information and valuation: the heir must provide information on the assets of the estate. Those entitled to a compulsory share can demand that the value be determined by an impartial valuer; the costs are borne by the estate (§ 2314 BGB).
• Lifetime gifts: claim to supplement the compulsory share for gifts made in the last 10 years, reduction by one tenth per year, special cases of usufruct and spouses (§ 2325 BGB).
• Deadlines and practice: limitation period, deferral of payment for heirs and why an appraisal with an inspection makes the value transparent.

Legal basis and sources (as of 8 October 2026)

• § 2303 BGB – persons entitled to a compulsory share; amount of the compulsory share
• § 2311 BGB – value of the estate
• § 2314 BGB – heir’s duty to provide information
• § 2325 BGB – claim to supplement the compulsory share in the case of gifts
• § 2331a BGB – deferral of payment
• §§ 195, 199 BGB – limitation period
• Section 194 BauGB – market value
• BGH, judgment of 14 Oct 1992 – IV ZR 211/91 (sale proceeds soon after the death as an indicator)
• BGH, order of 8 Apr 2015 – IV ZR 150/14 (relevance of the sale proceeds)
• BGH, judgment of 29 Sep 2021 – IV ZR 328/20 (valuation even after a sale; impartial valuer, public appointment not required; appraisal not binding)
• BGH, judgment of 27 Apr 1994 – IV ZR 132/93 (reserved usufruct: the 10-year period does not begin)

This video is an information and promotional video of the real estate appraisal office STRECKEL for its own services. It provides general information, is not legal advice and replaces neither advice from a specialist lawyer for inheritance law nor an appraisal of your property. Examples are simplified.