The purpose of the study is to examine the probate courts’ processing of complaints against and supervision of executors’ administration of estates, including whether the courts carry out the required minimum of a sample-based check every second year.
It is Rigsrevisionen’s assessment that the probate courts’ sample-based supervision of the executors has not been satisfactory. The study shows that 10 out of the 24 probate courts have failed to carry out the required minimum of a sample-based check every second year, and four of the 10 probate courts have not carried out a single sample-based check over a period of four years. More than every third sample-based check leads to criticism of executors who are not complying with current regulations. The consequence of the limited number of sample-based checks carried out by some of the probate courts is a risk that the probate courts fail to detect executors who are not complying with current regulations.
The study also found that complaints against executors are made in 2.7% of all cases, and that 25% of the complaints heard by the probate courts were fully or partially upheld by the probate corrts in favour of the complainants.
Rigsrevisionen initiated the study in March 2020 at the request of the Danish Public Accounts committee.
Read the introduction and conclusion (PDF)