Since the compulsory portion is calculated under civil law based on the actual value of the estate, the tax office's tax-assessed value is generally not sufficient as a basis for calculation.
Persons entitled to a compulsory portion (Pflichtteilsberechtigte) have a statutory claim against the heirs for a valuation, meaning the heirs are obliged to obtain an appraisal report or bear its costs.
If heirs and persons entitled to a compulsory portion have differing value expectations, a jointly accepted, neutral valuer is often engaged to avoid disputes.
Persons entitled to a compulsory portion have an independent right to information vis-à-vis the heirs pursuant to § 2314 BGB, which entitles them to demand an inventory of the estate as well as an expert valuation of the estate property.
The costs of the appraisal report required for calculating the compulsory portion are generally borne by the estate and thus economically by the heirs, regardless of who ultimately commissioned the appraisal.
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