Do Claims from Occupational Pensions Impact the Estate and Mandatory Shares?

Claims from occupational pensions (bAV) do not directly affect mandatory inheritance shares because they are not considered part of the estate. These claims fall outside the scope of inheritance law and therefore do not influence the calculation of the estate. Below is an explanation of why this is the case and its practical implications for the division of inheritance.

1. Occupational Pensions and the Estate

1.1 Benefits from occupational pensions, such as survivor’s pensions or one-time capital payments, are based on a contractual agreement between the deceased employee and the pension provider (e.g., the employer or a pension fund). These claims are not part of the inheritance and are therefore excluded from the estate.

1.2 The estate includes only the assets left behind by the deceased, such as bank balances, real estate, or personal belongings. Social security benefits or claims from an occupational pension, which are paid directly to survivors, are separate from the estate.

2. Mandatory Shares and the Impact of Occupational Pensions

2.1 The mandatory share is a legal minimum entitlement to the estate that is granted to close relatives (e.g., children or the spouse) if they are disinherited or receive less than their statutory share.

2.2 Since benefits from occupational pensions are not part of the estate, they are not included in the calculation of the mandatory share. This rule applies regardless of the amount paid through the occupational pension.

2.3 In practice, this means that the widow and children can claim both the occupational pension benefits and their mandatory share of the estate without these amounts influencing each other.

3. Example for Clarity

A German man leaves an estate worth €300,000. Additionally, his occupational pension provides a survivor’s pension of €1,000 per month for his widow and €500 per month for his two children (€250 each).

Estate Calculation: The estate only includes the €300,000, excluding the occupational pension benefits.
Children’s Mandatory Share: If the widow receives half of the estate (€150,000), the remaining €150,000 is shared between the two children. Each child’s mandatory share is 12.5% of the estate, amounting to €37,500.
Occupational Pension Benefits: The widow and children also receive the pension payments from the occupational pension, which are independent of their mandatory share.
The occupational pension benefits increase the family’s overall financial resources but are excluded from the estate distribution and the calculation of the mandatory share.

4. Tax Implications

4.1 Benefits from occupational pensions may be subject to income tax, while the mandatory share may be subject to inheritance tax. These tax obligations are considered separately.

4.2 It is essential to evaluate the tax implications of both the occupational pension benefits and the mandatory share, particularly if international regulations, such as the double taxation agreement between Germany and Thailand, are applicable.

5. Conclusion

Claims from occupational pensions are not part of the estate and do not influence the mandatory share. They provide additional financial support to survivors and are paid independently of the inheritance process. This ensures that beneficiaries have an extra source of income without compromising their statutory inheritance rights. For clarity and to optimize claims, seeking legal and tax advice is strongly recommended.