Court Commissioner’s Fees
Court Commissioner’s Fees
The court commissioner’s fees are those costs incurred in the estate proceedings for the official acts of the notary as court commissioner. The notary acts on behalf of the probate court. The remuneration is governed by the Court Commissioner Tariff Act (GKTG) and is determined by the court upon the notary’s application. The assessment basis is decisive, which is based on the determined value of the object. In the case of estates, this generally refers to the value of the assets, whereby debts are generally not deducted for fee assessment purposes. In addition, court fees, cash expenses, and value-added tax must be reimbursed.
Court Commissioner’s fees are the legally regulated costs for the notary’s activities in probate proceedings.
Legal Basis and Fundamental Principle
The assessment follows a scale linked to the pure value of the estate. The principle is simple. As the value increases, the basic fee also increases incrementally. And if there is additional extraordinary difficulty or the proceedings are of considerable scope, a surcharge may be imposed amounting to up to double the fee. This system creates predictability, but it requires accurate valuation and correct allocation to the appropriate tariff system.
All parties directly involved in the proceedings are jointly obligated to pay the fee. This means that the court can generally demand payment from any party involved. Internally, compensation may occur later, but legally the payment obligation initially exists jointly and severally.
Assessment Basis for Fees
The fees are linked to the value of the estate. A distinction is made between:
Scale for Non-Agricultural Property
The fee is based on the value of the estate’s assets. The following list provides an overview of the most important tiers:
- over 40 euros up to and including 70 euros: 17.10 euros
- over 70 euros up to and including 110 euros: 25.70 euros
- over 110 euros up to and including 150 euros: 34.10 euros
- over 150 euros up to and including 1,090 euros: for each additional 70 euros commenced + 12.90 euros
- over 1,090 euros up to and including 2,180 euros: for each additional 180 euros commenced + 22.30 euros
- over 2,180 euros up to and including 4,360 euros: for each additional 360 euros commenced + 34.10 euros
- over 4,360 euros up to and including 5,090 euros: + 45.30 euros
- over 5,090 euros up to and including 5,810 euros: + 145.50 euros and + 56.60 euros
- over 5,810 euros up to and including 7,270 euros: for each additional 730 euros commenced + 56.60 euros
- over 7,270 euros up to and including 36,340 euros: for each additional 1,820 euros commenced + 70.50 euros
- over 36,340 euros up to and including 50,870 euros: for each additional 3,630 euros commenced + 58.50 euros
- over 50,870 euros up to and including 72,670 euros: for each additional 3,630 euros commenced + 54.40 euros
- over 72,670 euros up to and including 363,360 euros: for each additional 7,270 euros commenced + 55.40 euros
- over 363,360 euros: for each additional 7,270 euros commenced + 56.60 euros, but never more than would correspond to an assessment basis of 3,633,640 euros
Peter HarlanderHarlander & Partner Rechtsanwälte „The precise application of the tariff levels is hardly comprehensible for laypersons. Even small valuation differences can noticeably increase costs. “
Scale for Agricultural Property
For agricultural and forestry properties that were predominantly managed by the deceased person themselves, separate tariff levels apply. From a certain value, the calculation is made as a deduction from the fee for non-agricultural property.
- over 40 euros up to and including 70 euros: 10.80 euros
- over 70 euros up to and including 110 euros: 16.20 euros
- over 110 euros up to and including 150 euros: 21.50 euros
- over 150 euros up to and including 1,090 euros: for each additional 70 euros commenced + 8.60 euros
- over 1,090 euros up to and including 2,180 euros: for each additional 180 euros commenced + 17.10 euros
- over 2,180 euros up to and including 4,360 euros: for each additional 360 euros commenced + 26.40 euros
- over 4,360 euros up to and including 5,090 euros: fee according to non-agricultural property, reduced by 127.70 euros
- over 5,090 euros up to and including 1,090,090 euros: fee according to non-agricultural property, reduced by 159.70 euros
- over 1,090,090 euros: fee according to non-agricultural property, reduced by 318.90 euros
Court Flat Fee
Regardless of the court commissioner’s fees, a court flat-rate fee of 0.5 percent of the net estate assets is charged for conducting an estate hearing, but at least 95 euros.
The calculation basis is the net assets: assets minus liabilities. Compulsory portion rights, legacies, and estate administration costs are not deductible.
If no estate hearing takes place, for example because there are no or only minimal assets, the flat-rate fee does not apply.
Additional Costs
In addition to the tariff-based fee, further costs may be incurred. These include in particular court fees, postage fees, costs of necessary investigations, as well as travel expenses, additional meal costs, accommodation costs, and other cash expenses. Value-added tax must also be reimbursed. These items are not covered by the basic fee but are added separately.
For individual official acts in estate proceedings, separate fees may arise. For a transfer protocol, an official certificate, or a European Certificate of Succession, an additional fee of 30 percent of the fee that would apply for the death record is charged in each case. For other official acts such as valuations, the recording of a declaration of inheritance, or the preparation of an asset declaration, the fee is generally 30 percent of the fee for conducting the estate proceedings. If an inventory is prepared alone, the fee is 40 percent; valuations associated with the inventory are not charged additionally.
In addition, the notary may claim remuneration under the Notary Tariff Act for certain activities, such as the management of money, securities, or valuables. For certain land register entries, remuneration under the Lawyers’ Tariff Act may also be incurred if such applications are required in the proceedings. These claims exist in addition to the fees under the Court Commissioner Tariff Act.
Practical Advice for Cost Planning
- Clarify valuation early: A comprehensible valuation prevents later disputes.
- Apply the scale correctly: Non-agricultural and agricultural property differ only in the amount of the fees.
- Review surcharges: A surcharge must be justified and cannot be levied as a flat rate.
- Observe cap for multiple official acts: If multiple official acts are charged in the same estate proceedings, the sum of the fees may generally not exceed the fee for conducting the entire proceedings.
- Factor in the court flat fee: This is incurred in addition to the Court Commissioner’s fees, provided that probate proceedings take place.
Your Benefits with Legal Assistance
The fee schedule for Court Commissioners is difficult for laypersons to comprehend. A lawyer can estimate the expected costs in advance, legally review surcharges, and ensure that no inadmissible claims are made. Furthermore, we can safeguard your economic interests by precisely distinguishing between Court Commissioner’s fees, court fees, and other costs.
Sebastian RiedlmairHarlander & Partner Attorneys „Those who critically examine surcharges and seek legal assistance in a timely manner prevent inadmissible additional demands and create cost transparency.“