Impact of Widow's Pension on Children’s Mandatory Inheritance Shares

The widow’s pension from the German pension system is a separate social security benefit and does not form part of the deceased’s estate. This distinction is critical in understanding how mandatory inheritance shares for children are calculated and how the widow’s pension interacts—or more importantly, does not interact—with these shares.

1. Widow’s Pension as a Social Security Benefit
The widow’s pension is provided directly by the German pension insurance system to the surviving spouse. It is not a part of the estate but rather a benefit granted under social security law based on the deceased spouse’s pension entitlements. This means the widow’s pension is not included in the inheritance calculations and does not increase the share of the estate allocated to the widow.

Mandatory inheritance shares, on the other hand, are calculated solely based on the value of the deceased’s estate, which includes assets such as cash, bank accounts, real estate, securities, and personal property. The widow’s pension is excluded from these calculations because it is not a transferable asset but a personal entitlement of the surviving spouse.

2. Mandatory Inheritance Shares and Their Calculation
Children’s mandatory inheritance shares are derived from the estate and are calculated as half of their legal inheritance share. For example, if the legal heirs include a widow and two children, the widow is entitled to 50% of the estate, while the remaining 50% is divided equally between the children. Each child’s mandatory share would then amount to 12.5% of the total estate.

For instance, if the estate is valued at €300,000, each child would be entitled to €37,500 as their mandatory share. The widow’s pension, such as €825 per month, would not influence this calculation because it is not part of the €300,000 estate.

3. Widow’s Additional Entitlements from the Estate
Although the widow’s pension is separate from the estate, the widow may also claim additional entitlements from the estate under German inheritance law. These include rights to household items and other necessities to maintain her standard of living, often referred to as "Voraus." Such entitlements are deducted from the estate before the mandatory shares are calculated.

For example, if household items valued at €20,000 are deducted from an estate worth €300,000, the remaining estate value is €280,000. The children’s mandatory shares would then be recalculated based on this reduced amount, lowering their individual shares to €35,000 each.

4. The Widow’s Pension Does Not Affect Mandatory Shares
The widow’s pension does not increase the portion of the estate allocated to the widow and does not reduce the mandatory inheritance shares of the children. It is an independent payment provided under social security law and exists outside the scope of inheritance law. This ensures that the pension is solely for the widow’s benefit and does not interfere with the distribution of the estate among the heirs.

For instance, if the widow receives €825 per month as a pension and €150,000 from her share of the estate, the children’s mandatory shares are calculated based only on the remaining estate after the widow’s share and any deductions for entitlements like household items.

5. Conclusion
The widow’s pension is a distinct entitlement separate from the deceased’s estate and does not affect the calculation of children’s mandatory inheritance shares. While the pension provides financial support to the widow, it remains independent of the estate and is excluded from inheritance-related considerations. Additional entitlements, such as household items or a share of the estate, may indirectly reduce the estate available to other heirs but are separate from the widow’s pension. To ensure accurate distribution, professional legal advice and a detailed estate inventory are essential.