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.

Procedure: how to sell your Erbteil

The procedure follows a fixed order: you sell your entire share in the Nachlass (estate) by notarial deed (§ 2033 para. 1 BGB), the notary informs the co-heirs, then their two-month pre-emption period runs (§ 2034 BGB), and only after it expires or is waived is the purchase price paid out. You may not carve out individual estate assets.

Important regarding the reach of your right of disposal: under § 2033 para. 1 BGB you can dispose of your share in the entire Nachlass, that is, sell and transfer the complete Erbteil. What you cannot do is set out expressly in § 2033 para. 2 BGB: you may not dispose on your own of your share in a single estate asset, for example only of the property or only of the bank account. The Erbteil remains a single unit.

The realistic sequence of steps looks like this:

1. Clarify the value. Determine the calculated value of your Erbteil: assets of the Nachlass less debts, multiplied by your inheritance quota (Erbquote). This is the basis for any price negotiation and at the same time the transaction value (Geschäftswert) for the notary fees.
2. Approach buyers or co-heirs. Ask the co-heirs first whether they want to buy themselves. A sale to a co-heir does not trigger a right of pre-emption and saves the entire pre-emption procedure.
3. Notary appointment and recording. The sale contract over the Erbteil has to be notarised (§ 2033 para. 1, § 2371 BGB). Privately written contracts are void.
4. Pre-emption period. On a sale to a third party, the notary informs the remaining co-heirs. From receipt of this notice they have two months to exercise the right of pre-emption (§ 2034 para. 2 BGB).
5. Payout and completion. If no co-heir exercises the right of pre-emption, the purchase price falls due and the buyer steps into the co-heir community as a new co-heir.

In my practice a sale rarely fails on the law and almost always on the price. Anyone who knows the sequence of steps negotiates more calmly, because they know at which point the co-heirs come into play.

Notary fees on the sale of an Erbteil

The notary fees on the sale of an Erbteil are based on the transaction value (Geschäftswert), that is, the value of your Erbteil, and are calculated under the Court and Notary Fees Act (GNotKG). A fixed euro amount cannot seriously be stated, because the fee rises with the transaction value. The higher the value of the share sold, the higher the recording fee.

Legal background: the purchase of an inheritance, or the transfer of the Erbteil, requires notarisation (§ 2371 BGB, § 2033 para. 1 BGB). This recording is subject to fees. Decisive for the amount is the transaction value (Geschäftswert) under the GNotKG. This transaction value corresponds to the value of the Erbteil that forms the subject of the contract. A flat-rate tariff does not exist.

Two points should be stated honestly. First, the specific fee depends on the transaction value, which is why I deliberately do not name a fixed figure or a fee table here that I cannot verify for your individual case. You can take the exact amounts from the GNotKG on the basis of your transaction value, or have them quoted in advance by the recording notary. Second, additional costs can arise if the Nachlass includes a property and land-register corrections become necessary. These costs too are measured by value and not by a flat amount.

Practical note: have a cost estimate provided before the appointment. The notary settles the fee under a fixed statutory tariff. There is leeway only via the transaction value (Geschäftswert), that is, via the value of your Erbteil.

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.

Tax on the sale of an Erbteil

The sale of an Erbteil is an act of disposal, and for tax purposes two levels have to be kept cleanly apart: the Erbschaftsteuer (German inheritance tax) on the acquisition of the Erbteil arose with the inheritance event and remains unaffected by the sale. Income tax, by contrast, concerns only any capital gain on disposal, and it becomes relevant above all where the Nachlass includes a property (§ 23 EStG, ten-year period).

Level one, the Erbschaftsteuer: with the inheritance event you acquired the Erbteil, and on it, in so far as the allowances were exceeded, Erbschaftsteuer was assessed. If you later sell the Erbteil, that does not change this already arisen tax liability. You do not get paid Erbschaftsteuer back, and the sale price does not trigger renewed Erbschaftsteuer.

Level two, the income tax: if you sell the Erbteil, a private disposal transaction can arise where the Nachlass contains a plot of land and no more than ten years lie between acquisition and disposal (§ 23 para. 1 sentence 1 no. 1 EStG). On a gratuitous acquisition, the acquisition by the deceased is attributed to you (§ 23 para. 1 sentence 3 EStG), so what matters is their purchase date, not the inheritance event. If the sale of the share lies outside this period, the gain remains tax-free. There is an additional exemption threshold: if the total gain from private disposal transactions in the calendar year remains below 600 euros, no tax arises (§ 23 para. 3 sentence 5 EStG).

Whether and in what amount income tax arises depends on the individual case: on the composition of the Nachlass, on the deceased's acquisition date and on whether the sale price exceeds the pro-rata value. Since Erbteile are often sold below value, frequently no gain arises at all. A reliable statement on your specific tax burden needs the figures of your case.

Erbschaftsteuer hits the acquisition, income tax hits the gain. Anyone who confuses the two calculates either too pessimistically or overlooks the ten-year period on estate properties (§ 23 EStG).

Frequently asked questions

Can I sell my Erbteil individually?

You can sell and transfer your entire Erbteil (§ 2033 para. 1 BGB), notarised. Individual estate assets, by contrast, you may not dispose of on your own (§ 2033 para. 2 BGB). The share is only transferred as a whole, not piece by piece.

What does the notary cost on the sale of an Erbteil?

The notary fees are based on the GNotKG and are measured by the transaction value (Geschäftswert), that is, the value of your Erbteil (§ 2371 BGB for the recording requirement). A fixed amount cannot seriously be stated, since the fee rises with the transaction value. Have a cost estimate provided in advance.

Do I have to pay tax on the sale of my Erbteil?

The Erbschaftsteuer arose with the inheritance event and remains unaffected. Income tax can arise on a capital gain where the Nachlass includes a property sold within the ten-year period (§ 23 EStG). Whether tax arises depends on the individual case.

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)