Consequence of a donation
July 27, 2016 | 30,00 EUR | answered by Bernhard Müller
A and B are the parents of D, E, and F.
In 2006, D and E each received a gift of 140,000 euros from A and B, while F received a gift of 120,000 euros.
F was supposed to receive the remaining 20,000 euros in 2009, but has temporarily lent the money to A and B.
In 2016, A and B repay the 20,000 euros to F.
Let's assume that the gift of the remaining 20,000 euros only took place in 2016 (no loan before that) and A and B die within a few years (less than 10 years): Does F then have to share a part of the 20,000 euros with D and E? (Compulsory portion claim?)
D, E, and F are appointed as equal heirs by A and B once both A and B have passed away.
Dear questioner,
it depends on what assets A and B still have besides the gifted money. Firstly, what is still owned by them at the time of A and B's death (actual estate) is divided by 3. The result is then what D, E, and F each actually inherit.
Of the 20,000, if A and B die within one year after the gift, 20,000 will be added to the actual estate. If A and B die in the second year after the gift, 18,000 will be added to the actual estate, if A and B die in the third year after the gift, 16,000, and so on.
The actual estate + what is added to it is the theoretical estate.
The compulsory share for D and E is each 1/6 of this theoretical estate. If now 1/6 of the theoretical estate is more than 1/3 of the actual estate, F must pay the difference to D and E.
If A and B still have enough assets despite the gifts that one third of the actual estate is still at least as much as 1/6 of the theoretical estate, F does not have to pay anything. (Sections 2325-2329 BGB)
Best regards,
Bernhard Müller Attorney
