Execution of a Will: Responsibilities, Costs, and Selection

The appointment of an executor allows the testator to ensure that the estate is administered and distributed according to their wishes even after their death. This is particularly important when real estate is involved: if the community of heirs is divided or an heir is still a minor, an executor ensures that the process runs smoothly. In Hersbruck and the Nürnberger Land district, where many families have owned single-family homes and apartment buildings for generations, the execution of a will is a practical matter. Those who use it correctly protect their wishes beyond death.

Legal Basis: Sections 2197-2228 of the German Civil Code (BGB)

The execution of a will is governed by Sections 2197-2228 of the German Civil Code (BGB). The testator may appoint one or more executors in the will or in an inheritance contract. The appointment may also be left to the probate court (Section 2200 BGB), which serves as a fallback provision in the event that the named executor does not assume the office.

Under Section 2205 BGB, the executor has the duty and the right to administer the estate. He may take possession of the items belonging to the estate and dispose of them to the extent necessary for proper administration and distribution. In the case of real estate, this means: He may enter into lease agreements, commission repairs, and-subject to the restrictions of § 2207 BGB-also sell the property, provided the will permits it.

Section 2216 of the German Civil Code (BGB) obligates the executor to administer the estate properly. He is liable to the heirs for any damage resulting from a breach of duty (Section 2219 BGB). This liability is an important reason to choose professional executors who have adequate liability insurance.

The executor’s position vis-à-vis the heirs is clear: During his or her term of office, the heirs may not dispose of estate assets (Section 2211 BGB). On the one hand, this protects the estate from unauthorized access by individual heirs, but on the other hand, it also significantly restricts their scope of action. A carefully worded executor clause in the will can alleviate this tension.

Fee Overview According to DTVM Table 2026

Estate Value	Settlement Execution (one-time)	Ongoing Execution (annual)	Fee for Assumption of Office
up to €250,000	3.0-5.0%	0.5-1.0% p.a.	1.0-1.5% one-time
€250,000-€500,000	2.0-3.0%	0.5-1.0% p.a.	1.0-1.5% one-time
€500,000-€1,000,000	1.5-2.5%	0.3-0.75% p.a.	1.0% one-time
€1,000,000-2,500,000	1.0-1.5%	0.2-0.5% p.a.	0.5-1.0% one-time
over €2,500,000	0.5-1.0%	individual	individual

Source: DTVM recommendations on executor’s fees, BGB §§ 2197 ff., GNotKG, Bavarian Justice Portal, as of Q1/Q2 2026.

These table values are guidelines-the actual fee may be specified in the will or determined at reasonable discretion pursuant to § 2221 BGB. In cases of particularly time-consuming administration (e.g., leasing multiple units in Hersbruck or overseeing renovations), a supplementary hourly fee may be agreed upon. The executor’s remuneration is a liability of the estate and is subject to income tax for the executor.

Types of Executor Services: Settlement vs. Ongoing Administration

For real estate estates, two main forms of probate administration are relevant:

Settlement administration: The classic form. The executor settles the estate-prepares the inventory of the estate, pays liabilities, distributes the assets to the heirs, and then terminates their office. For a single property, this typically takes 6-18 months.

Continuing administration (§ 2209 BGB): Here, the executor manages the estate on an ongoing basis-typically in cases involving reversionary heirs, wills for disabled individuals, or when an heir is still a minor. Continuing administration can span many years or even decades. It is particularly suitable for rented apartment buildings when no heir can or should take over the administration themselves.

Bequest administration: Here, the executor is limited to carrying out specific bequests. This may involve the transfer of a single property to a person who is not an heir but receives a bequest in the will.

Practice: Selection, Appointment, and Administration in Hersbruck

In Hersbruck and the Nürnberger Land district, typical executor scenarios are as follows:

Private individuals serving as executors are cost-effective but risky in complex estates. A sibling or friend may perform the task well in a simple case but is quickly overwhelmed when dealing with real estate, tenancy law, and disputes among co-heirs. The situation becomes particularly critical when the executor is a co-heir themselves, leading to conflicts of interest.

Professional executors-lawyers, tax advisors, notaries-are more expensive but more reliable. For estates with real estate valued at over 300,000 euros, notaries in the Mittelfranken notarial district often recommend a professional executor. The Hersbruck Local Court, as the competent probate court, may appoint an executor upon request if none has been named (Section 2200 of the German Civil Code).

Upon appointment, the executor receives a so-called executor’s certificate from the probate court-this serves as their official proof of authority vis-à-vis banks, the Hersbruck Land Registry, and third parties. With this, he can act without a power of attorney from the heirs.

> A current valuation of the Hersbruck real estate from the estate is provided by the valuation tool from leadmarkt.ch-a necessary basis for calculating the executor’s compensation and planning the distribution of the estate.

To remove an executor who has breached their duties, the heirs must rely on the probate court: Section 2227 of the German Civil Code (BGB) permits removal by the court upon application if there is good cause. Valid grounds include: gross breaches of duty (e.g., embezzlement of estate funds), a permanent conflict of interest, lack of qualifications for the specific task, or a permanent illness. The Hersbruck Local Court reviews the alleged breaches of duty and issues a ruling.

Real Estate Management by the Executor: Duties and Limits

With regard to real estate, the executor has extensive administrative duties:

He must properly maintain the property and commission necessary repairs. He may enter into and terminate lease agreements. He manages rental income in a separate estate account. He informs the heirs about the annual financial statement.

For extraordinary measures-particularly the sale of estate real estate-he requires either explicit authorization in the will or the consent of all heirs. If neither is present, the executor generally cannot sell the property. This is a common point of contention: The heirs want to sell, the will contains no authorization to sell, and the executor is blocked.

Accountability (Section 2218 BGB): The executor must provide information to the heirs upon request at any time and submit a final account at the end of his term of office. If he refuses, the heirs may file a lawsuit with the probate court to compel him to render an account.

Local Nuance: Hersbruck and the Nürnberger Land District

Hersbruck, the capital of the Nürnberger Land district, is picturesquely situated on the Pegnitz River east of Nuremberg. The 2026 real estate market shows stable prices: single-family homes €280,000-€430,000, condominiums €2,500-€3,400/m². The urban building stock from the Wilhelminian era and the early 20th century dominates the city center, surrounded by newer residential areas on the outskirts.

Many Hersbruck property owners have multi-family homes or mixed estates comprising residential buildings and small commercial units-precisely the type of situation for which probate administration is particularly well-suited. The Hersbruck Local Court handles probate matters with a manageable caseload but responds promptly to applications.

The Nuremberg-Fürth Regional Court serves as the appellate court for lawsuits against executors regarding breaches of duty or disputes over compensation. Such disputes are rare in practice, but when they do arise, they can drag on for years and incur significant costs. This makes the careful selection of an executor from the outset all the more important.

Conclusion for Property Owners in Hersbruck

Execution of a will is not a luxury tool for large estates-it is a sensible means for any property owner who wants to ensure that their final dispositions are actually carried out. It is important to carefully select the executor, clearly define their duties in the will, and establish fair compensation terms. Especially regarding real estate, the will should contain an explicit authorization to sell or other clear instructions for action.

Before the notary drafts the will, it is worth obtaining a current valuation. The valuation tool from leadmarkt.ch provides the baseline for calculating compensation, estate tax planning, and all other planning steps related to the estate.

Will Execution and Condominium Properties in Hersbruck

Particular complexity arises when the estate includes a condominium unit in a condominium association. The executor joins the association as the administrator of this unit-they must attend owners’ meetings, pay maintenance fees, and share responsibility for decisions.

In Hersbruck, where many apartment buildings operate under WEG structures, this has practical implications: If an executor begins administration without knowledge of WEG law and mishandles the annual financial statement or misses deadlines, claims for damages may arise.

Anyone appointing an executor should ensure that the executor is familiar with WEG law or is willing to consult a WEG administrator. The costs for an external WEG specialist are estate liabilities and are borne by the estate, not by the executor personally.

Taxation of the Executor’s Compensation

The executor’s remuneration is subject to income tax as miscellaneous income under Section 22(3) of the German Income Tax Act (EStG) (in the case of occasional execution) or as business income (in the case of professional execution by attorneys or tax advisors). Value-added tax (VAT) applies if the executor is subject to VAT.

For the estate, the executor’s fee is deductible as an estate liability-it reduces the inheritance tax base (Section 10(5)(3) of the German Inheritance Tax Act (ErbStG)). For an estate valued at 600,000 euros and an executor’s fee of 12,000 euros, this reduces the tax base accordingly.

Common Mistakes in the Executor’s Appointment

In practice, many disputes surrounding the execution of a will arise not because of ill will, but because of unclear wording in the will. The most common mistakes:

No substitute executor named: If the named executor does not assume office or dies, the Hersbruck Probate Court must appoint a new one upon request. This can take months and render the estate unable to act.

No authorization to sell: If there is no explicit authorization to sell real estate, the executor cannot sell the property even if all parties involved deem it appropriate. A clause such as “The executor is authorized to sell estate real estate if he deems it appropriate” resolves this issue.

Unclear time limits for distribution: Without time limits in the will, the execution of the will can theoretically take an indefinite amount of time. This frustrates heirs and generates unnecessary costs. A clear time limit (e.g., “Settlement within 24 months of the opening of the estate”) provides guidance to all parties involved.

Remuneration not specified: If the will does not contain a provision regarding remuneration, the amount is determined at the “executory’s reasonable discretion” (Section 2221 of the German Civil Code) - which leads to disputes. A reference to the DTVM table in the will prevents this.

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Prepared by the my-home.de editorial team in collaboration with regional real estate analysts. Data as of: Q1/Q2 2026.