Executor: what they may do, who controls them and what they cost

What is an executor?

An executor is a person whom the testator instructs to carry out their testamentary dispositions after their death (Sec. 2203 BGB). They become neither heir nor owner, but hold a private office: bound by the testator's wishes and accountable to the heirs.

The office comes with far-reaching powers. They may take possession of the estate and dispose of items of the estate (Sec. 2205 BGB), enforce rights of the estate in court (Sec. 2212 BGB) and enter into liabilities insofar as proper administration requires this (Sec. 2206 BGB). In return, the heirs lose the power to dispose of everything the executor administers (Sec. 2211 BGB); on the other hand, their own creditors cannot access it (Sec. 2214 BGB).

The testator cannot release the executor from the duties to draw up an inventory of the estate, to administer properly and to provide information, nor from liability (Sec. 2220 BGB). There is no state supervision: the probate court is neither called upon nor authorised to supervise them (information sheet of the Alzey local court, Amtsgericht Alzey).

When does an executor make sense and what are the disadvantages?

There is no obligation to order executorship (Testamentsvollstreckung). It makes sense above all in these cases:

• A dispute is foreseeable: The executor draws up the division plan, and the heirs do not have to approve it (Sec. 2204 BGB; Alzey local court information sheet).
• Minor heirs: The testator can stipulate that the parents or one parent are not to administer the child's inherited assets (Sec. 1638 BGB). With a long-term executorship, the assets remain under third-party administration beyond the 18th birthday (Sec. 2209 BGB).
• Many legacies or testamentary directions, businesses, real estate or assets abroad: the winding-up requires expertise.
• The heirs live far apart or do not want to deal with the winding-up.

You should be just as aware of the disadvantages:

• Costs: The remuneration can amount to several per cent of the estate and is borne by the heirs.
• Heirs lose control: They cannot sell or distribute as long as the executor is responsible.
• No supervision: If the executor works slowly or badly, the heirs have to act themselves.
• Disclaimer: An heir entitled to a compulsory share can disclaim and claim the compulsory share (Sec. 2306 BGB). This can thwart the testator's plan.

Types of executorship

The testator determines what the executor does; they can extend or restrict powers and exclude individual items (Sec. 2207, 2208 BGB). Four basic forms:

Type	Legal basis	Task	Duration
Winding-up executorship (Abwicklungsvollstreckung)	Sec. 2203, 2204 BGB	secure the estate, pay debts, fulfil legacies and testamentary directions, distribute the estate among the heirs	until the tasks have been completed
Administration or long-term executorship (Verwaltungs- oder Dauervollstreckung)	Sec. 2209 BGB	administer the estate over a longer period, with or without prior winding-up	as a rule at most 30 years from the death (Sec. 2210 BGB)
Executorship for the subsequent heir (Nacherbenvollstreckung)	Sec. 2222 BGB	exercise the rights and duties of the subsequent heir until the subsequent inheritance occurs	until the subsequent inheritance occurs
Legacy executorship (Vermächtnisvollstreckung)	Sec. 2223 BGB	ensure that a legatee fulfils the burdens imposed on them	until fulfilment

The 30-year limit has exceptions: the administration can last until the death of the heir or of the executor or until another event in the person of one of them (Sec. 2210 sentence 2 BGB). For family assets, long-term executorship is an alternative to the family foundation.

Appointing an executor: appointment and selection

How is an executor appointed?

The testator appoints one or more executors by will and can name a substitute (Sec. 2197 BGB). They can also leave the selection to a third party (Sec. 2198 BGB) or ask the probate court to make the appointment (Sec. 2200 BGB). Several executors hold the office jointly; in the event of a dispute, the probate court decides (Sec. 2224 (1) BGB). For the form, see writing a will, and for notary costs, will costs.

Who can be an executor?

Almost anyone. The appointment is only invalid if the appointed person lacks legal capacity or has limited legal capacity when taking office, or has a court-appointed custodian (Betreuer) for their financial affairs (Sec. 2201 BGB). They do not need a licence; the related legal questions may also be dealt with by a non-lawyer (Sec. 5 (2) no. 1 RDG). Possible candidates are relatives, a co-heir, lawyers, tax advisers or notaries, and also legal entities such as a bank. In favour of a private individual is trust; against them are the effort involved and personal liability.

Berlin will and contract of inheritance

In a Berlin will, spouses can appoint an executor, but not as a mutually binding (wechselbezüglich) disposition; that is only possible for appointments of heirs, legacies, testamentary directions and the choice of the applicable inheritance law (Sec. 2270 (3) BGB). In a contract of inheritance, the order is only possible as a unilateral disposition (Sec. 2278 (2), 2299 BGB). The surviving spouse can therefore change the order later.

The executorship process after the death

1. Accept the office: The appointed person declares to the probate court whether they accept or decline. This is only possible after the death and without conditions (Sec. 2202 (2) BGB). If they hesitate, the persons concerned can apply to the probate court for a deadline to be set; after that, the office is deemed to have been declined (Sec. 2202 (3) BGB).
2. Apply for an executor's certificate (Testamentsvollstreckerzeugnis): With this, they prove their authority to banks, the land registry and authorities (Sec. 2368 BGB).
3. Draw up an inventory of the estate: Without delay after accepting, they send the heirs a signed and dated list of the items of the estate and the known debts (Sec. 2215 BGB).
4. Take possession of and secure the estate (Sec. 2205 BGB).
5. Deal with debts, taxes and legacies: They file the inheritance tax return; the tax assessment is sent to them, and they ensure that it is paid (Sec. 31 (5), 32 (1) ErbStG).
6. Division of the estate: If there are several heirs, they draw up a division plan in accordance with the statutory rules on division and consult the heirs beforehand (Sec. 2204 BGB). Directions on division (Teilungsanordnungen) by the testator take precedence.
7. Distribute and account: They hand over the estate and render account at the end (Sec. 2218 (1) in conjunction with Sec. 666, 667 BGB).

Duties and obligations: checklist for executors

If you have been appointed yourself, this list will help you get started. Your specific tasks are set out in the will.

• Read the will carefully: which type of executorship, which powers, which directions on administration (Sec. 2216 (2) BGB)?
• Declare acceptance to the probate court and apply for the certificate
• Draw up the inventory of the estate; the heirs may be present and can demand a notarial inventory (Sec. 2215 (3) and (4) BGB)
• A separate account or a clear separation between the estate and your own money; estate money used for your own purposes must bear interest (Sec. 668 BGB)
• Go through post, contracts and insurance policies, secure real estate, continue tenancies
• Collect claims of the estate, pay the estate's debts
• File the inheritance tax return on time
• Fulfil legacies and testamentary directions
• Inform the heirs regularly and keep receipts (Sec. 666 BGB)
• Draw up the division plan, consult the heirs, implement it
• Protect yourself against your own liability, for example with financial loss liability insurance (Vermögensschadenhaftpflicht)

What may an executor do and what not?

The will comes first, because the testator can restrict or extend powers (Sec. 2207, 2208 BGB). Without a special order, the following applies:

Action	Permitted?	Legal basis
Take possession of the estate, manage accounts	yes	Sec. 2205 sentence 2 BGB
Sell a house or flat from the estate	yes, without the heirs' consent, but only within the scope of proper administration	Sec. 2205, 2216 BGB
Take out loans or enter into other liabilities	yes, insofar as necessary for proper administration	Sec. 2206 BGB
Sue to enforce rights of the estate in court	yes, only the executor	Sec. 2212 BGB
Divide the estate according to their own plan	yes, according to the statutory rules and the will, after consulting the heirs	Sec. 2204 BGB
Give away items of the estate	no, except for gifts made out of moral duty or common decency	Sec. 2205 sentence 3 BGB
Enter into transactions with themselves, for example sell the house to themselves	no, unless the testator has permitted it	Sec. 181 BGB; Alzey local court information sheet
Disregard the testator's directions on administration	no; only the probate court can set them aside if they would significantly endanger the estate	Sec. 2216 (2) BGB
Act as defendant in compulsory share proceedings	no, compulsory share claims are directed only against the heirs	Sec. 2213 (1) sentence 3 BGB

A sale below value can breach the duty of proper administration. As against the buyer, it usually remains effective; the heirs then have a claim for damages (Sec. 2219 BGB). In the land register, an executorship notice (Testamentsvollstreckervermerk) is entered for every plot of land the executor administers (Sec. 52 GBO).

Executor's certificate: proof and court costs

The probate court issues the certificate on application (Sec. 2368 BGB). It confirms the appointment and states restrictions or an extended power to enter into liabilities (Sec. 354 (2) FamFG); the rules on the certificate of inheritance apply accordingly to the proceedings (Sec. 354 (1) FamFG). Conversely, the certificate of inheritance states that an executor has been appointed (Sec. 352b (2) FamFG).

At the land registry, the executor proves their authority with the certificate. If there is a notarial will, the will and the record of opening are usually sufficient (Sec. 35 (2) GBO).

What does the certificate cost? The probate court charges a 1.0 fee under Table B (no. 12210 KV GNotKG). The transaction value is 20% of the value of the estate at the time of death, without deduction of debts (Sec. 40 (5) GNotKG).

Estate (gross)	Transaction value 20%	Court fee for the certificate
€100,000	€20,000	€107
€250,000	€50,000	€165
€500,000	€100,000	€273
€1,000,000	€200,000	€435

As of 11/2026, recalculated using Annex 2 GNotKG. If the executor has to make an affidavit (Sec. 354 (1), Sec. 352 (3) FamFG), a further 1.0 fee is added (preliminary remark 1 (2), no. 23300 KV GNotKG). For receiving the declaration of acceptance, the court charges €16 (no. 12410 KV GNotKG), and for a confirmation of acceptance of the office €55 (no. 12413 KV GNotKG).

Executor's remuneration: how much do they get?

The executor can claim reasonable remuneration unless the testator has stipulated otherwise (Sec. 2221 BGB). The will comes first, then an agreement with the heirs; otherwise the remuneration is to be "reasonable". The executor takes it from the estate. The probate court does not set it; in a dispute, the trial court decides (Alzey local court information sheet).

There is no statutory fee table. In practice, the recommendations of the German Notaries' Association are widely used; according to the association, they also serve the courts as a guideline. For deaths from 1 January 2025, the association proposes new values. The basis of assessment is the market value of the estate at the time of death; debts are only deducted insofar as the executor does not deal with them.

Value of the estate up to	Basic fee (2025 recommendations)
€350,000	5.0%
€700,000	4.0%
€3,500,000	3.0%
€7,000,000	2.0%
€35,000,000	1.5%

For larger estates, the rate falls further. At least the highest amount of the previous band always applies. Example: For €300,000, the basic fee is €15,000. For €400,000, 4% would be €16,000, but €17,500 is paid, because that is 5% of €350,000. Many websites still show the old version from 2000 (4% up to €250,000, 3% up to €500,000); for €300,000, it would result in €10,000.

The recommendations also provide for:

• Basic fee: covers the work up to the filing of the inheritance tax return, including release to the heirs.
• Surcharges: 1/10 to 10/10 of the basic fee for each complicating factor, for example heirs in dispute, assets abroad, several properties, minor heirs or lawsuits. Without special indications, the mean value applies.
• Reductions: 1/10 to 3/10, for example for a well-ordered estate.
• Upper limit: As a rule, the total remuneration should not exceed three times the basic fee.
• Long-term executorship: in addition, 1/3 to 1/2% of the value of the estate per year, at least 2 to 4% of the gross annual income.
• VAT and expenses: VAT is added where it is incurred. The estate reimburses necessary expenses (Sec. 2218 (1), Sec. 670 BGB); according to the recommendations, these also include the costs of reasonable liability insurance.
• Due date: in principle at the end of the activity; advances if the executorship lasts longer than six months.

A family member is also entitled to remuneration unless the will says otherwise. For the executor, the remuneration is taxable income (Sec. 18 (1) no. 3 EStG). The heirs can deduct costs of winding up the estate for inheritance tax purposes, but not costs of ongoing administration (Sec. 10 (5) no. 3 ErbStG).

When does the executor have to pay out the inheritance?

There is no statutory deadline. The yardstick is the duty of proper administration (Sec. 2216 (1) BGB) and the type of executorship:

• Winding-up executorship: The estate is handed over when, for example, taxes and debts have been paid and the division of the estate has been carried out (Alzey local court information sheet). The inheritance tax must be secured, because the executor has to ensure that it is paid (Sec. 32 (1) ErbStG).
• Items they do not need: Whatever they evidently do not need to fulfil their tasks, they must hand over to you on request even before then (Sec. 2217 (1) BGB). They may not refuse to hand it over because of outstanding debts if you provide security (Sec. 2217 (2) BGB).
• Long-term executorship: Here, they usually do not release the estate until the stipulated period has ended. Whether you receive ongoing income is governed by the will.

If the winding-up drags on for no apparent reason: request information on the current status (Sec. 666 BGB), demand annual accounts in the case of longer administration (Sec. 2218 (2) BGB), and call for steps to be taken by a deadline. If the executor remains inactive, an action, damages (Sec. 2219 BGB) and an application for dismissal are possible.

Rights of the heirs: who controls the executor?

Neither the probate court nor the family court supervises them, not even where heirs are minors (Alzey local court information sheet). Control lies with you as heir:

Right	Legal basis	What you can specifically demand
Inventory of the estate	Sec. 2215 BGB	without delay after acceptance of the office; to be present when it is drawn up; on request, a certified signature or drawing up by a notary
Information	Sec. 2218 (1), Sec. 666 BGB	necessary notifications, information on the current status, an account at the end
Annual accounts	Sec. 2218 (2) BGB	once a year in the case of longer administration
Consultation on the division plan	Sec. 2204 (2) BGB	an opportunity to comment before it is implemented
Handover of items not needed	Sec. 2217 BGB	release for free disposal
Damages	Sec. 2219 BGB	compensation for culpable breach of duty
Dismissal	Sec. 2227 BGB	application to the probate court where there is good cause

Dismissal: The probate court can dismiss the executor on the application of a person concerned if there is good cause, in particular gross breach of duty or inability to manage the affairs properly (Sec. 2227 BGB). Dissatisfaction or mistrust alone are not enough. Court costs: a 0.5 fee under Table B on 10% of the gross estate (no. 12420 KV, Sec. 65 GNotKG), i.e. €82.50 for €500,000.

Heirs cannot reject the executor. Anyone who does not want to accept the restriction can only disclaim the inheritance. If you are entitled to a compulsory share, you then keep the claim to the compulsory share; the period for disclaiming only begins once you know of the executorship (Sec. 2306 (1) BGB). Details in the guide disclaiming an inheritance.

Liability of the executor

If they culpably breach their duties, they are liable to the heirs and, insofar as a legacy is to be fulfilled, to the legatee (Sec. 2219 (1) BGB); several executors are liable as joint and several debtors (Sec. 2219 (2) BGB). The testator cannot exclude this (Sec. 2220 BGB).

Tax law comes on top of this: the executor files the inheritance tax return and must ensure that the tax is paid (Sec. 31 (5), 32 (1) ErbStG). As an asset administrator, they have tax obligations (Sec. 34 (3) AO) and are personally liable if taxes are not paid or paid late due to an intentional or grossly negligent breach of duty (Sec. 69 AO).

When does the executorship end?

• Tasks completed: The winding-up executorship ends when everything has been carried out.
• Expiry of time: The long-term executorship ends with the stipulated period, as a rule after 30 years at the latest (Sec. 2210 BGB).
• Death or incapacity of the executor (Sec. 2225 BGB). If no substitute has been named and the testator did not ask the probate court to make an appointment (Sec. 2200 BGB), the executorship usually ends.
• Resignation: They can resign at any time by declaration to the probate court, but not at an inopportune time without good cause (Sec. 2226 BGB in conjunction with Sec. 671 (2) BGB).
• Dismissal by the probate court (Sec. 2227 BGB).

When the office ends, the certificate becomes invalid (Sec. 2368 sentence 2 BGB), and the heirs once again dispose of the estate themselves; if it has not yet been distributed, the rules of the community of heirs apply where there are several heirs. Overview: guide to inheritance law.