What is the supplementary compulsory portion?
The supplementary compulsory portion is an independent claim alongside the regular compulsory portion. It applies when the deceased made gifts during their lifetime that reduced the estate – and thus the compulsory portion. The law protects entitled persons from deliberate reduction of the estate through lifetime gifts.
Which gifts are taken into account?
All gifts made within the last 10 years before death are taken into account, with the following reduction rule:
- Last year before death: 100% of gift value
- Year before that: 90% of gift value
- And so on – 10% less per year
- More than 10 years before death: 0% (no claim)
⚠️ Gifts to spouses are always fully taken into account – regardless of when the gift was made.
Limitation period
The supplementary compulsory portion claim also expires after 3 years, beginning at the end of the year in which you learned of the gift and your disinheritance. Act quickly and have the claim reviewed by a lawyer.