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How Statutory (Intestate) Inheritance Shares Are Typically Calculated

When there's no will and heirs can't agree on a division, a country's default inheritance law usually steps in with a statutory formula. The exact numbers vary enormously by country, but a common pattern shows up in many systems.

  1. 1. Know when this default formula applies

    A statutory share formula is a fallback β€” it applies specifically when there is no will covering the division, or the heirs have not reached their own agreement on how to split the estate.

  2. 2. Understand the equal-share principle among the same rank

    Heirs of the same priority rank β€” most commonly, all the children of the deceased together β€” are generally split equally with each other under most default formulas.

  3. 3. Understand the surviving spouse's added share

    A number of countries' default rules give a surviving spouse a larger share than an equal split when inheriting alongside the deceased's children or parents β€” in some systems, an extra fraction on top of an equal share. The exact size of that boost varies enormously by country, so treat any specific fraction as illustrative, not universal.

  4. 4. Understand when a spouse inherits alone

    If the deceased has no children, grandchildren, or living parents, many systems have the surviving spouse inherit the entire estate alone under the default formula.

  5. 5. Work through an illustrative example

    As one illustration of how a spousal-boost formula can work: if a surviving spouse and two children are dividing an estate, and each child's base share is counted as 1 unit, a spouse with a 50%-larger share would count as 1.5 units β€” for a total of 3.5 units, with each heir's percentage share being their units divided by 3.5. The actual multiplier and method differ by country.

  6. 6. Remember this is only a fallback, not the final word

    A statutory share formula only matters when there's no will and no agreement. If all the heirs unanimously agree on a different split, that agreement generally controls instead β€” see estate division agreements for how that process works.

A formula for the absence of a plan

Statutory inheritance shares exist to fill a gap β€” they only come into play when nobody wrote instructions and the heirs can't agree on their own. Where a will or a unanimous agreement exists, those generally take priority over the statutory formula.

This is general information, not legal advice

Intestate succession rules β€” who counts as an heir, how shares are split, and how much of a boost (if any) a surviving spouse gets β€” differ dramatically from country to country and legal system to legal system. Consult a local probate or estate attorney for the actual rule that applies to your situation.

Frequently Asked Questions

Does a surviving spouse always get a bigger share than the children?

Not necessarily β€” some countries' default rules give a spouse a boosted share when inheriting alongside children or parents, while others treat a spouse as one heir among equals, or apply community-property rules instead. This varies by country, so don't assume one pattern applies everywhere.

Can heirs choose to ignore the statutory shares?

Yes, in most systems β€” the statutory formula is only a default. If every heir agrees, they can divide the estate in a completely different proportion through a division agreement.