Compulsory portion and equalisation of accured gains

If the children of the deceased, his parents or his spouse are excluded from the succession, i.e. disinherited, they are entitled to the so-called compulsory portion. The compulsory portion is a monetary claim. If the estate includes companies or participations in companies, their market value must be determined by a company valuation.

The business valuation must determine an objective business value within the framework of a valuation report in order to be able to derive the claim to the compulsory portion. Regulations in the will as to how the estate is to be valued are irrelevant. The valuation date is the date of the inheritance. If a marriage is divorced under the statutory matrimonial property regime, the spouses are entitled to equalisation of gains. To determine the gain, the respective assets at the beginning of the marriage (initial assets) and at the time of the pendency of the divorce (final assets) are compared with each other.

The increase in the final assets compared to the initial assets is the basis for determining the gain. If the initial or final assets include a company or a share in a company, its market value must be determined by means of a company valuation as an objectified company value.