Estate inventory: your right to know
what forms part of the estate.
Anyone who has been disinherited usually does not know the estate – yet is still expected to calculate their compulsory portion. The law resolves this dilemma with a sharp instrument: the right to information under § 2314 BGB, extending as far as a notarial estate inventory, in which the notary conducts their own investigation. This guide shows what you are entitled to – and how to enforce it.
Who receives information – and from whom?
The most important case: theperson entitled to a compulsory portion, who is not an heir, may demand information from the heirs regarding the composition of the estate (§ 2314 BGB) – because without figures, theCompulsory portioncannot be calculated. In addition, the law recognises further rights to information, for example between co-heirs regarding gifts subject to equalisation (§ 2057 BGB) or against a person in possession of the estate (§ 2027 BGB). Information is provided by submitting anorganised estate inventory.
Private or notarial inventory
Initially, the heirs may prepare the inventoryprivately. In practice, private inventories are often incomplete – particularly regarding lifetime gifts. For this reason, § 2314 BGB grants the entitled party a second, more stringent right: they may demand that the inventory be drawn up by aNotaryinaddition, even where a private inventory already exists. Crucially, the notary may not simply record what the heirs dictate to them. According to case law, they mustindependently ascertainthe composition of the estate – typically by inspecting bank statements from the last ten years, making land register enquiries, questioning the heirs and evaluating the documents. The entitled party has the right to bepresentwhen the inventory is drawn up.
What must be included in the inventory
- Assets: Property, accounts and securities accounts, shareholdings, vehicles, household effects, receivables – each as at the date of death.
- Liabilities: Loans, tax debts, funeral costs and other liabilities of the estate.
- Lifetime gifts: generally those made within the last ten years – in the case of gifts to a spouse and where a right of usufruct or right of residence has been reserved, considerably further back. These form the “notional estate” for thesupplementary compulsory portion.
- Valuation: For property and business shareholdings, the entitled party may additionally demand anexpert valuation(§ 2314 (1) sentence 2 BGB).
When heirs stonewall
If information is not provided, it is enforced by way of astaged claim: first information, then valuation, finally payment – this means the payment claim does not become time-barred while the figures are disputed. Adjudicated rights to information are enforced by means of acoercive fine. Where there are doubts as to completeness, the entitled party may demand the heirs'statutory declaration in lieu of an oath(§ 260 BGB). TheCostsof the notarial inventory are borne by the estate – they therefore also reduce the compulsory portion, which should be considered when devising a strategy. Incidentally, the inventory is not only useful to those entitled to a compulsory portion – it also providesco-heirs with a basis for a fair settlement.
For heirs: take your obligations seriously
Heirs should not take the duty to provide information lightly: an incomplete inventory costs trust, provokes the statutory declaration in lieu of an oath and prolongs the dispute. Anyone who submits a careful – if in doubt, notarial – inventory at an early stage significantly shortens the settlement process. We advise both sides: entitled parties in enforcing their rights, heirs in properly fulfilling their obligations.
Briefly answered
Who bears the costs of the notarial estate inventory?
The costs are a liability of the estate – they are paid out of the estate and thus also reduce the compulsory portion in financial terms. The fee is determined by the GNotKG and the value of the estate.
How long may preparation take?
There is no statutory deadline; depending on the scope, several weeks to a few months are considered reasonable. If the heirs delay or no appointment can be arranged, the claim can be enforced through the courts and enforced by means of a coercive fine – mere waiting, however, causes the payment claim to become time-barred.
May I be present at the notarial appointment?
Yes. The person entitled to a compulsory portion has the right to be involved when the inventory is drawn up (§ 2314 (1) sentence 2 BGB) – an important means of oversight, allowing questions to be raised directly.
The private inventory appears incomplete – what now?
You may additionally demand the notarial estate inventory – this right is not exhausted by the existence of a private inventory. Where there are specific doubts as to due care, the heirs' statutory declaration in lieu of an oath may also be considered.
Does the inventory also cover lifetime gifts?
Yes – this is precisely where the notarial inventory proves valuable: the notary must also ascertain the notional estate, i.e. gifts generally made within the last ten years; in the case of gifts to spouses or where a right of usufruct has been reserved, the relevant period extends considerably further back.
Enforcing disclosure – or providing it correctly.
We enforce your right to information, check inventories for gaps, and calculate your compulsory portion – or assist you as an heir in properly fulfilling your obligations.