Notarised inventory of the estate in the case of a compulsory share: procedure, duration, costs and what the notary must check

In response to your request for information, you received a single page. It lists a current account containing a few thousand euros and a note stating that the household contents and car were of no significant value. The savings book your mother often spoke of is missing. Nor does the statement reveal where the money from her account went during her final years. Or perhaps you’ve already taken the next step and requested the notarial inventory some time ago. The heir has appointed a notary, and you haven’t heard anything since.

In both cases, the issue concerns the notarial inventory of the estate. It is the most effective means by which those entitled to a compulsory share can ascertain the contents of the estate (Section 2314(1), third sentence, of the German Civil Code (BGB)). In doing so, the notary must carry out investigations on their own initiative and must not confine themselves to simply recording the information provided by the heir. Their work takes months and is paid for out of the estate, from which your compulsory share is also calculated. The outcome depends heavily on how precisely you request the inventory and how thoroughly you examine it.

Key points at a glance

• You may request a notarised inventory of the estate from the heir, even if they have already sent you a private list. You do not need to give any reasons for this, nor do you need to prove that there are any errors.
• The notary must determine the estate himself. According to the case law of the Higher Regional Courts, he usually reviews the bank statements for the ten years prior to the death for this purpose, but he is not required to search at random.
• The heir instructs the notary and must also urge them to carry out their duties. You have no means of putting pressure on an inactive notary, but you can, if necessary, compel the heir to act by taking legal action and imposing a penalty payment.
• The fees are paid from the estate, so you contribute to the costs on a pro rata basis. Where the value of the estate is 400,000 euros, the notary’s fees amount to just under 1,900 euros, plus out-of-pocket expenses.
• According to case law, the heir is generally allowed at least three to four months to draw up the inventory. It often takes considerably longer from the first request until the inventory is submitted.
• You are welcome to be present when the register is drawn up. However, you are under no obligation to attend meetings or to give your views.
• The inventory does not meet your requirements if entire sections, such as gifts, are missing or if the notary has not ascertained the facts themselves. If the inventory appears to be complete but there are nevertheless reasonable doubts as to its accuracy, the heir must, upon request, certify the details in an affidavit.

Is it worth having an estate inventory drawn up by a notary?

A notarial inventory is usually worthwhile if you have specific grounds for believing that assets are missing from the list of heirs. If it is simply a matter of the value of a known property, it is of little use.

A private inventory contains whatever the heir knows or wishes to declare. In the case of a notarial inventory, the notary proceeds differently, as they must determine the contents independently and, by signing it, confirm that they take responsibility for the contents (Federal Court of Justice, judgement of 20 May 2020, IV ZR 193/19). The right to this exists from the outset, and you can still assert it even if a private inventory already exists. An invalid inventory can be identified by characteristics which the article When the heirs put up a wall describes.

The notary is most helpful in cases where assets may have been given away or withdrawn during the person’s lifetime. This could be a bank account that has noticeably dwindled in recent years under the power of attorney of a relative, or a house that was transferred before the person’s death. Such transactions are often omitted from private inventories, even though they may increase the statutory share, for example through the statutory share supplement (Section 2325 of the German Civil Code (BGB)). The notary, on the other hand, analyses bank statements that you do not get to see.

In a dispute that essentially centres on value, this makes little difference. The expert determines what forms part of the estate, but is not required to value it. If it is undisputed that there is a house and two bank accounts, and the dispute centres entirely on the value of the house, a valuation by an impartial expert is the appropriate course of action. This constitutes a separate claim arising from the same provision and is also paid out of the estate (Section 2314(1), second sentence, and (2) of the German Civil Code (BGB)).

Even in the case of a small, straightforward estate, the effort is hardly worth it if the heir provides open and honest information, states the account balances as at the date of death and answers any queries. For an estate worth 100,000 euros, the fees amount to around 650 euros and are therefore less of a factor than the time involved. If an agreement based on reliable figures is already within reach, a new request could delay it by months.

If, however, you have any doubts about the list, it is better to request the notarial statement straight away rather than waiting for another private meeting. Each round takes weeks, and banks do not keep account records indefinitely. The later the notary makes the enquiry, the more likely it is that the very oldest statements from the past ten years will be missing.

How does a notarial inventory of the estate work?

You must request the file from the heir, as he appoints the solicitor and must provide him with the documents and powers of attorney required for the solicitor to administer the estate.

All persons entitled to a compulsory share who have not become heirs are entitled to this right. The choice of notary lies with the heir. A notary may only refuse the mandate on sufficient grounds, and case law sets high standards in this regard. As a general rule, neither the time required nor the fact that certain issues cannot be clarified despite investigations is sufficient grounds (Federal Court of Justice, ruling of 19 June 2024, IV ZB 13/23). Nevertheless, heirs do not always immediately find a notary’s office that can take on the assignment promptly.

The heir must cooperate and provide the notary with any documents they have or are able to obtain. This also includes powers of attorney, which enable the notary to make enquiries directly with banks and insurance companies. Without this cooperation, the inventory remains incomplete in this respect, even if the notary has otherwise done everything correctly (BGH, IV ZR 193/19).

Step	Who is trading?	What happens	Usual duration
Desire	You or your solicitor	a written request to the heir, setting out all the items to be included in the inventory and specifying a deadline for naming the appointed notary	A period of a few weeks
Order	Inheritance	find and instruct a notary, and inform you of the notary’s name and the date of the instruction	a few weeks, or longer if notaries’ offices are busy
Documents	Inheritance	Hand over account documents, insurance policies and contracts, and issue powers of attorney for enquiries	a few weeks
Investigations	Notary	Review bank statements, write to banks and insurance companies, check the land registry, clarify matters relating to gifts and, if necessary, view the flat	several months, depending on how quickly the replies come in
Construction	A notary and an heir – and you too, if you wish	A meeting with the heir, after which the solicitor sets out his findings in a deed	an appointment, followed by the certificate
Examination	You	check the list for any omissions and, if necessary, request additional information or an affidavit	a few weeks

Does the notary have to check the bank statements?

As a general rule, the Higher Regional Courts require the notary to examine the bank statements for the ten years prior to the person’s death. Otherwise, it is almost impossible to identify gifts and unusual outflows.

The notary must carry out investigations to the extent that an objective third party in your position would consider necessary. They begin with the information provided by the heir, but must not limit themselves to a plausibility check (Federal Court of Justice, IV ZR 193/19). With regard to bank accounts, the courts therefore consider it necessary to carry out a full review of statements covering a period of ten years, at least where potential gifts are concerned (see, for example, OLG Hamm, order of 9 March 2021, 10 U 90/20). The list should then include only those transactions that may be relevant to the compulsory share. These include, for example, large transfers to relatives or regular outflows with no apparent purpose.

As well as reviewing the bank statements, the solicitor writes to the banks where the deceased held accounts, and to any other institutions indicated in the documents. Such an indication might be a regular payment to an institution. In the land register, the notary checks which properties belonged to the deceased and whether they had transferred any in recent years. In the case of life insurance policies, it must be established who the beneficiaries were and what sums are involved. Depending on the circumstances, this may also involve a visit to the property to make an inventory of household goods and valuables.

Gifts, as part of what is known as a ‘fictitious estate’, form a separate category. The inventory must list them for the last ten years. Even an older transfer may still count if the deceased reserved the right to use a gifted house, for example through a right of usufruct. In the case of gifts to a spouse, earlier years also count, as the time limit for such gifts only begins at the end of the marriage (Section 2325(3) of the German Civil Code (BGB)). For this reason, the Higher Regional Court of Hamm rejected an inventory. In that case, the widow was also the heir, and the list left it unclear whether the notary had also checked for gifts made to her prior to the last ten years. The court did not consider it sufficient merely to reproduce her statements (order of 21 December 2023, 5 W 94/23).

However, this obligation has its limits, as without concrete evidence the notary is not required to investigate every conceivable avenue in order to trace further assets (Federal Court of Justice, ruling of 7 March 2024, I ZB 40/23). According to this ruling, the notary was not obliged to write to other banks in Austria, as there was nothing to suggest the existence of additional accounts there. He may accept plausible explanations, for example regarding payments for care, provided there is nothing to contradict them (OLG Munich, order of 3 December 2024, 33 W 1034/24 e).

However, clues often only emerge whilst the work is in progress. If a bank transfer to a bank not previously mentioned appears in the statements, the notary must investigate this. The same applies to any information you provide. You should therefore inform the notary as early as possible, in writing, of what you know or suspect, and specify the bank, the time period and the reason.

Why aren’t you allowed to see the bank statements yourself?

The heir is obliged to provide you with a list of assets, but is not required to submit any supporting documents. Bank statements also reveal a great deal about the deceased’s life that has nothing to do with the statutory share.

The law requires the heir to disclose the contents of the estate (Section 2314 of the German Civil Code (BGB)). However, it does not require the heir to provide supporting documentation for every piece of information. The courts make exceptions, particularly in the case of businesses whose value cannot be assessed without balance sheets. The bank will not be able to help you either, as it only provides information to the heirs.

Nor are you permitted to look over the notary’s shoulder whilst he is examining the statements. The Munich Higher Regional Court has ruled against this, on the grounds that it would otherwise create a right to access the documents through the back door. Furthermore, bank statements contain information which the deceased may still have an interest in keeping confidential even after their death (33 W 1034/24 e). Unlike you, the notary is bound by a duty of confidentiality.

The notary’s neutral role balances this out. As a public official, they assess the extracts in the same way that an objective third party in your position would, and include in the inventory anything that may be relevant to the statutory share. Should any doubts remain as to the diligence exercised, an affidavit is also required. In the case of a notarial inventory, this covers the entire content, including the notary’s findings (Federal Court of Justice, judgement of 1 December 2021, IV ZR 189/20).

However, you do have access to the land register, as those entitled to a compulsory share are generally granted access on the basis of their legitimate interest. There you will be able to see transfers, including the dates and any registered usufruct.

May you be present during the recording?

You may request to be present at the recording (Section 2314(1), second sentence, of the German Civil Code (BGB)). However, there is no obligation to do so, and the notary must not make his work contingent on your attendance at appointments or your provision of comments.

This was the ruling of the Munich Higher Regional Court (order of 29 January 2026, 33 W 1487/25 e). The notary’s office involved in these proceedings had submitted its own rules of procedure, which provided for joint meetings with the heir and the person entitled to a compulsory share, as well as comments on draft documents. It wished to proceed only once both parties had given their written consent. It was not permitted to do so. The beneficiary of the compulsory portion alone decides whether to attend a meeting, particularly as many prefer to avoid meeting the heir. The heiress should have urged the notary to proceed with the work. However, she waited for consent and consequently had to pay a penalty.

The exact scope of the right to be present has not been definitively clarified. According to the same court, you do not have the right to be present at every single investigation carried out by the notary or to inspect his documents (33 W 1034/24 e). In practice, this usually concerns the meeting at which the heir provides their details, or the viewing of the flat. According to this case law, your right to be present must be stated in the judgement so that you can enforce it if necessary.

Your voluntary cooperation may nevertheless be worthwhile, as information about accounts or gifts helps the notary to carry out a targeted search. Submitting comments on the draft may save you from having to make additions later on. The court has expressly described both as useful, but has not made them compulsory.

Who pays for the notarial inventory of the estate, and how much does it cost?

The estate bears the costs (Section 2314(2) of the German Civil Code (BGB)), and the fee is based on the value of the estate. For an estate worth 400,000 euros, the fee amounts to just under 1,900 euros.

The heir instructs the notary, owes the notary a fee and settles it from the estate. The payment reduces the value of the estate from which your compulsory share is calculated. According to the prevailing view, you thereby contribute financially to a portion of the costs corresponding to your share. The same applies in the case of a valuation report. The costs of your own solicitor are not included.

The amount of the fee is laid down by law and is the same for every notary. A fee of 2.0 applies for the drawing up of an inventory of assets (No. 23500 KV GNotKG). It is based on the value of the assets listed, from which debts are not deducted (Sections 38 and 115 of the GNotKG). For an estate comprising a house worth 320,000 euros and cash assets of 80,000 euros, the calculation according to Table B of the GNotKG, as at October 2026, is as follows.

Post	Amount
Value of the items listed	400,000.00 euros
standard fee as per Table B	785.00 euros
2.0 fee in accordance with No. 23500 KV GNotKG	1,570.00 euros
Value added tax: 19 per cent	298.30 euros
Fee including VAT	1,868.30 euros

In addition, there are expenses incurred for, amongst other things, copies of documents, land registry extracts and postage. An additional fee is also charged for appointments held outside the notary’s office. Banks may also charge fees for older bank statements, which are likewise borne by the estate. With a compulsory share of one quarter, approximately 470 euros of the notary fees totalling around 1,870 euros will be borne by you.

Under certain circumstances, the heir may refuse to have the inventory drawn up by a notary if the estate does not even cover the notary’s fees and you do not offer to cover the costs.

How long does it take to draw up a notarial inventory of the estate?

You should expect this to take several months, as the courts generally allow the heir at least three to four months to draw up the will (Brandenburg Higher Regional Court, ruling of 16 June 2023, 3 W 57/23).

Before that comes the period leading up to the commission, and if banks are slow to reply, supplementary requests follow. It is not uncommon for half a year or more to pass between the first letter and the final list, and difficult cases can drag on for well over a year. In 2023, the Federal Court of Justice had to rule on a case in which, four years after the notary had been commissioned, no inventory had yet been produced (decision of 19 July 2023, IV ZB 31/22).

Time is lost at predictable stages, starting with the notaries’ offices. Some are reluctant to take on such cases, whilst others cannot give a start date because older cases take precedence. The heir must gather together the necessary documents and grant powers of attorney. Banks and insurance companies respond at their own pace, and the notary has no means of compelling them to act. He can only follow up or conclude the process without the final reply and supplement it later (Higher Regional Court of Munich, 33 W 1034/24 e).

Above all, you can speed up the initial stages by including everything you need in your request. This includes the estate as at the date of death, gifts made over the last ten years, and earlier gifts to the spouse. You should also request to be involved in the proceedings and, if the value of any assets is in dispute, a valuation. Otherwise, you will have to make a subsequent claim for any missing information. Set a short deadline by which the heir must provide you with the name of the appointed solicitor and the date of the appointment. There are guidelines on how to structure such a letter at A staged reminder regarding the compulsory share. It also shows how the letter can, at the same time, put the heirs in default.

As soon as the solicitor has been appointed, write to them setting out what you know and enquire about the timetable. After three to four months, check with the heir or their solicitor to find out the status of the matter before you consider taking legal action. If you take legal action too soon without first making enquiries and the heir acknowledges the claim immediately, you may have to bear the costs of the proceedings. A person entitled to a compulsory share had brought a claim around three months after the notary was appointed, without first enquiring about the status of the matter, and ultimately had to bear the costs (Higher Regional Court of Brandenburg, 3 W 57/23).

The limitation period continues to run whilst you wait. Neither the request for information nor waiting for the inventory will halt it. In the case of gifts, time may be particularly tight. If the estate is insufficient to cover the compulsory portion, a claim against the recipient of the gift may be considered. This claim becomes time-barred three years after the death, and your knowledge of the gift is irrelevant in this regard (Sections 2329, 2332 of the German Civil Code (BGB)). The guide Get your statutory share paid out quickly shows where time is lost as the proceedings progress and when it is worth selling the claim.

What should you do if the directory doesn’t appear?

Stick with the heir, as you cannot force the notary to do his job.

The heir alone is the notary’s client, and those entitled to a compulsory share may neither give the notary instructions nor lodge a complaint against his failure to act (Federal Court of Justice, IV ZB 31/22). However, this does not relieve the heir of his responsibility. He must urge the notary to carry out his duties and, if necessary, challenge any refusal on non-objective grounds by lodging a complaint against the notary (OLG Munich, 33 W 1487/25 e). If that does not help either, he may instruct another notary.

Legal proceedings are the next step if, despite the deadline and requests, no action is taken. In most cases, these are brought as staged proceedings, initially seeking disclosure in the form of a notarial inventory and ultimately seeking payment (Section 254 of the Code of Civil Procedure (ZPO)). At the same time, the staged action suspends the limitation period (Section 204 of the German Civil Code (BGB)). If the heir acknowledges the obligation to provide information, a judgement of acknowledgement is issued; otherwise, the court decides on this stage by means of a partial judgement.

The exact wording of the application is crucial, as enforcement is limited to the scope of the judgement. Before the Federal Court of Justice, beneficiaries of a compulsory share failed in their attempt to compel the disclosure of details of gifts made over the previous ten years, as their claim covered only the estate as at the date of death (BGH, I ZB 40/23). Gifts, additions to the estate and valuation must therefore be expressly included in the application.

If the inventory is still not produced following a judgement, the court may, upon application, impose a daily penalty or, alternatively, a custodial sentence on the heir (Section 888 of the Code of Civil Procedure). The amount of any single daily penalty must not exceed 25,000 euros. It is intended to prompt the heir to take action and is not meant as a punishment for past failures to act. It therefore depends on whether the heir has done everything within their power prior to the court’s decision (OLG Munich, 33 W 1487/25 e). Courts often start with lower amounts and increase them if nothing continues to happen. In proceedings in Brandenburg, the judgement had been in place since 2019, and following penalty payments of 1,500 and 3,000 euros, the inventory was still missing in 2025. The Higher Regional Court has now deemed a fine of 12,000 euros to be appropriate (order of 25 July 2025, 3 W 53/25).

How do you check the finished directory?

Check whether the inventory not only lists the contents of the estate but also shows how the solicitor arrived at that figure.

In a useful inventory, the date of death is the cut-off date. Assets and liabilities are listed individually, with account balances and land registry details; estimated lump sums do not appear. There is a separate section on gifts, even if it merely states that none were found. The inventory lists the banks which the notary has written to and the time periods covered by the bank statements he has examined. It also lists the land registers that have been inspected and notes what remains unresolved. Addenda, such as those required when banks respond late, are permissible provided the document as a whole remains clear and organised (Higher Regional Court of Munich, 33 W 1034/24 e).

They spot common shortcomings at first glance, for example when it is clear that the notary has merely reproduced the heir’s statements, or when details of gifts are missing. The case from Hamm illustrates just how closely the courts scrutinise such matters. The inheritance took place in 2018, but the notary had only examined bank statements from 2011 onwards because the bank was unable to provide any older ones. This meant that the first few years of the ten-year period were missing. The court did not accept this, as the inventory did not indicate that the notary had asked the heir in vain for older documents. Furthermore, details of the values were missing for the life insurance policies, and in two cases it remained unclear who was insured. An affidavit was not deemed sufficient by the court, and the inventory had to be supplemented (5 W 94/23).

Your rights depend on the nature of the defect. If parts are missing – such as the gifts – or if the notary has not carried out their own enquiries, your claim will not be satisfied. The same applies if the heir has refused to provide the necessary power of attorney. You may then demand that this be rectified and enforce it by means of a penalty payment once a judgement has been handed down (BGH, IV ZR 193/19).

In the case of an inventory that appears to be complete, however, the procedure involves making a statutory declaration if you merely have reason to believe that the work was not carried out with due care (Section 260(2) of the German Civil Code (BGB)). The heir must then declare before the local civil court that, to the best of their knowledge, they have provided the information as completely as they were able to. The declaration relates to the entire content of the notarial inventory (Federal Court of Justice, IV ZR 189/20). A false declaration is a criminal offence (Section 156 of the German Criminal Code (StGB)). The costs of the declaration are borne by the person requesting it (Section 261(2) of the German Civil Code (BGB)).

The notary is under no obligation to carry out investigations on a whim, and therefore not every omission constitutes a defect. Questions that cannot be clarified despite his best efforts do not entitle him to refuse to carry out the work (Federal Court of Justice, IV ZB 13/23). He then notes them as outstanding. Valuations are not part of his remit, as that is what the valuation process is for.

Once an inventory has been verified, the most difficult part is usually over, as the contents of the estate are then largely established. The dispute then shifts to the question of what these assets are worth. Only then can the statutory share be quantified, and speculation is replaced by a figure that can be negotiated.

What if the journey becomes too long or too expensive for you?

In this case, you can sell your claim or arrange for the costs of enforcement to be covered. Neither option should be considered until payment has stalled. Normally, those entitled to a compulsory share claim their entitlement from the heirs and are paid without the need for court proceedings or a Erbfinanz procedure. However, if you first have to request a notarial inventory and then have to wait months for it, things are already not going smoothly.

You can Sell your legal share, if you do not wish to wait any longer. Erbfinanz will purchase claims to a compulsory share even if the inventory has not yet been drawn up. You will receive a fixed sum, which will be paid out a few days after the appointment with the notary. After that, you will not need to worry about the inventory or anything else. By covering the costs, the buyer also assumes the risk of ultimately receiving less than expected, which is why the price is below the full value.

One Financing of your enforcement This is an option to consider if you wish to assert your full claim but lack the funds to pay for a solicitor, expert reports and court costs. Erbfinanz then bears the financial risk, including the costs of legal proceedings, and receives a share of the proceeds – agreed in advance – only if the case is successful. If you wish, your own solicitor can represent you; otherwise, Erbfinanz will arrange for a specialist solicitor in inheritance law to act on your behalf.

The company behind Erbfinanz is Indemnis GmbH, based in Munich. For a Free enquiry All you need to do is provide a few details about your situation; you do not need to enclose any documents or wait for the final list. The heirs and your family will not be informed of this.