Selling Your Erbteil 2026: Buyers, Prices, Right of Pre-emption of Co-heirs

What does "selling the Erbteil" mean legally?

§ 2033 BGB provides: every co-heir can dispose of their share in the estate — that is, they can also sell. The buyer becomes a new co-heir and steps fully into the seller's position.

A key distinction: what is sold is the complete share in the co-heir community, not individual items from the estate (single-item sales were only possible by unanimous decision). The buyer therefore also takes on a pro-rata share of all debts and liabilities.

Three typical buyers

Buyer 1: Other co-heirs

The most common and usually the most sensible buyer: another co-heir. If a sibling wants to take over the property, another sibling's Erbteil can be the route to do so.

Advantages: no external third parties in the family, often a quick agreement, fair prices. Disadvantages: the right of pre-emption (see below) makes a sale to external third parties complicated.

Buyer 2: Specialised Erbteil buyers

There is a small market of specialised investors who buy up Erbteile. They price in the dispute-resolution effort and risk — and push the prices down accordingly.

Typical prices: 30-50 percent of the calculated value of the Erbteil. For an Erbteil with a calculated 200,000 EUR value, 60,000-100,000 EUR is realistic.

Buyer 3: Relatives of third parties

Sometimes sons-in-law, daughters-in-law or life partners buy an Erbteil. Legally this is identical to external buyers, but it can create friction within the family.

Right of pre-emption of co-heirs (§ 2034 BGB)

The central hurdle: if a co-heir sells their Erbteil to a third party (i.e. not to another co-heir), the other co-heirs have a right of pre-emption. They can acquire the Erbteil on the same terms within 2 months.

Practical sequence:

1. Notarised sale to an external buyer
2. The notary informs all co-heirs about the sale
3. The co-heirs have 2 months to declare
4. If a co-heir exercises the right of pre-emption, they step into the buyer's place
5. The external buyer goes away empty-handed; their contract becomes ineffective

In practice, the right of pre-emption makes a sale to third parties unattractive: external buyers know they are only accepted as a "last-resort solution". That is why they pay little.

Step-by-step: selling the Erbteil in 6 stages

1. Honest stocktaking. What is the Erbteil worth? What is the realistic price range (typically 30-70 percent of the calculated value)?
2. Talk to the co-heirs. Before selling to external third parties — ask the co-heirs whether they want to buy themselves. Saves the pre-emption procedure.
3. Search for a buyer. Online platforms, specialised lawyers with buyer networks, ads in inheritance-law magazines.
4. Negotiation and price. Accept realistic prices — otherwise you sit on the Erbteil for years.
5. Notarial recording. The sale contract has to be notarised (§ 2371 BGB).
6. Wait out the pre-emption period. 2 months from the notary's notice to the co-heirs. Only after that completion.

Comparative calculation: sell vs. hold

Starting point: three siblings, one sibling's Erbteil calculated at 200,000 EUR. The co-heir community has been blocked for 3 years.

In practice the sale to another co-heir is almost always the best option — when it works. External sales are the last-resort solution.

Tax consequences of selling an Erbteil

Three central points:

1. Erbschaftsteuer has already arisen. The tax debt was assessed at the inheritance event — the sale does not change that. Anyone who has already paid Erbschaftsteuer does not get it back.
2. Capital gain on the Erbteil. If the sale price is higher than the value determined at the inheritance event, income tax can arise — but usually does not, because Erbteil sales typically happen below value.
3. Speculation tax on real-estate portions. If the Erbteil contains non-self-occupied real estate and that is sold within 10 years of the DECEASED's acquisition, pro-rata speculation tax can arise.

In the majority of Erbteil sales, however, NO additional taxes arise — the tax burden is already settled with the inheritance.

Frequently asked questions

How much can I get for my Erbteil?

Typically 30-70 percent of the calculated value. To co-heirs often 70-90 percent. To external investors 30-50 percent. To specialised Erbteil buyers 30-40 percent. The specific terms depend on the asset structure, the level of conflict and the seller's pressure.

Do I need a notary?

Yes, mandatorily. The sale of an Erbteil has to be notarised (§ 2371 BGB). Privately written contracts are void. Notary fees are graduated under the GNotKG by the sale price.

What is the co-heirs' right of pre-emption?

§ 2034 BGB gives the other co-heirs the right to take over an Erbteil sale to third parties within 2 months. They then step into the place of the external buyer. A sale to co-heirs does NOT trigger a right of pre-emption.

Can I sell only part of my Erbteil?

No. The Erbteil is a unit — it can only be sold as a whole. What is possible: division via a trust arrangement or transfer to a GbR, in which shares can then be sold.

What about debts in the estate?

The buyer takes on a pro-rata share of all debts and liabilities of the estate. This is reflected in the sale price — the buyer thus pays for the Erbteil less the pro-rata debts.

Who is liable for tax debts of the deceased?

The decisive provision is § 45 AO (Abgabenordnung — universal succession for tax claims, including the deceased's Erbschaftsteuer). § 1967 BGB only governs the heir's civil-law liability vis-à-vis estate creditors, not the tax claim itself. The buyer of an Erbteil does not step into the deceased's tax obligations — a contractual indemnity between seller and buyer can be agreed in the internal relationship.

Can I undo the sale?

After notarisation only with the buyer's consent or with proven challenge (mistake, deception). In practical terms the sale is final — that is why careful preparation is decisive.

What alternatives do I have to a sale?

Five alternatives: (1) consensual partition with all co-heirs, (2) action for partition before the probate court, (3) partition auction, (4) buy-out by a co-heir taking over, (5) notarial mediation procedure.

Further detailed answers

• Dissolving a co-heir community 2026: 4 strategies in comparison — Main guide
• Co-heir community among siblings — Sources of conflict
• Co-heir community with real estate — House as principal asset
• Partition auction of the co-heir community — Last option in case of blockade
• Topic hub Erbengemeinschaft

Lead magnet: structuring an Erbteil sale

• Erbschaftsteuer calculator — calculation of the tax burden for your Erbteil.
• Emergency case — documentation of all assets.
• Book a first meeting — individual advice on the sale of the Erbteil or alternatives.

Authority sources

• § 2033 BGB (disposal of the Erbteil)
• § 2034 BGB (right of pre-emption of co-heirs)
• § 2371 BGB (form of the Erbteil sale)
• § 2032 BGB (co-heir community as joint ownership)
• § 1967 BGB (heirs' liability)
• § 23 EStG (speculation tax)
• BGH judgment of 14.10.2015 — IV ZR 438/14 (co-heirs' right of pre-emption)