Austria (AT)
Austria is a landlocked Central European republic of nine federal states (Bundesländer), renowned for its stunning Alpine landscapes, imperial history, world-class classical music, and high standard of living.
Estate & Inheritance in Austria
Wills, intestacy, inheritance tax, and cross-border estate planning for expats.
Austria abolished inheritance tax (Erbschaftssteuer) in 2008 and has no gift tax above very modest property thresholds. Estates are settled through the Verlassenschaftsverfahren (probate proceedings) at the Bezirksgericht (district court). A Gerichtskommissär (notary acting as court commissioner) administers the process. The EU Succession Regulation (EU 650/2012, "Brussels IV") applies to cross-border estates involving EU member states, allowing EU citizens to choose their home country's law for their Austrian assets. Austria's national inheritance law under ABGB (Allgemeines Bürgerliches Gesetzbuch) follows a forced heirship system (Pflichtteil) that limits testamentary freedom.
Intestacy — What Happens Without a Will
Without a valid will, Austrian succession law (§§ 727–824 ABGB) distributes the estate in the following priority order: (1) Children and their descendants — equally split among children. (2) Parents and siblings — if no children. (3) Grandparents and their descendants — if none of the above. (4) Great-grandparents — if none of the above. Registered partners have the same rights as spouses. Unmarried life partners (Lebensgefährte, not registered) have NO intestate inheritance rights under Austrian law — they must be named in a will.
Types of Valid Will
Handwritten Will (Eigenhändiges Testament)
Eigenhändiges TestamentCompletely handwritten (not typed), dated, signed will. Must be in your own handwriting — not typed or dictated. Must contain the date, place, and your clear signature.
Valid without witnesses. Must be entirely handwritten — not typed. Date and location are recommended. Valid until revoked.
Most accessible form of will but also most disputed. Risk: unclear handwriting or interpretation. Best practice: also register with the Testamentsregister (österreichisches Zentrales Testamentsregister) at OeNB for €19 to ensure it is found.
Witnessed Will (Fremdhändiges Testament)
Fremdhändiges TestamentTyped or written by someone else (or printed), but requires 3 witnesses present simultaneously who sign to confirm the testator declared it as their will. The testator must sign or, if unable to write, use a special fingerprint or equivalent with a Notar.
Valid with 3 qualifying witnesses present at the same time. Witnesses cannot be beneficiaries.
Witnesses must not be named in the will. All 3 must be present simultaneously — sequential signing invalidates it.
Notarial Will (Notarielles Testament)
Notariell beurkundetes TestamentMost secure form. Drafted and certified by a Notar (notary). The Notar assesses legal capacity, explains Austrian law, drafts the document, and registers it automatically with the Testamentsregister.
Strongest legal validity. Automatically registered in the Testamentsregister. Hardest to dispute.
Most recommended for expats with assets in multiple countries or complex family situations. The Notar can also advise on EU Succession Regulation choices and cross-border implications.
Forced Heirship
Austrian law (§§ 762–796 ABGB) grants a mandatory minimum share (Pflichtteil) to certain close relatives. Pflichtteilsberechtigte (forced heirs) include: children (including adopted children) and their descendants; parents (if no children survive). A surviving spouse has a Pflichtteil right of ¼ of the estate if children exist, or ¼ if only other relatives exist. Pflichtteil quantum: children receive ½ of their intestate share. Parents receive ⅓ of their intestate share. The Pflichtteil is a monetary claim against the estate — not a right to specific assets. Testators can restrict Pflichtteil to cash (Pflichtteil in Geld) rather than specific property. Pflichtteil can be reduced or forfeited in cases of serious misconduct or estrangement.
EU Succession Regulation (Brussels IV)
Under EU Regulation 650/2012 (Brussels IV, applicable from August 2015), the default law for EU residents at death is the law of their country of habitual residence. For expats living in Austria: Austrian law applies by default. Expats can choose their home country's law by explicit written election (Rechtswahl) in their will. This is highly recommended if: (1) your home country has more favourable inheritance rules, (2) you hold significant assets outside Austria, or (3) you want consistent succession across EU countries. The election must be made in writing, in a testamentary document. Consult a Notar about making this election.
Inheritance Tax
Austria abolished inheritance tax (Erbschaftssteuer) and gift tax (Schenkungssteuer) in 2008. There is NO inheritance tax in Austria, regardless of the relationship between testator and heir or the size of the estate.
| Relationship | Tax-Free Allowance | Tax Rate (above allowance) |
|---|---|---|
| All beneficiaries (children, spouse, siblings, unrelated persons) | No inheritance tax — no allowance needed | 0% — abolished since 2008 |
Beware: while Austria has no inheritance tax, the following apply: (1) Grundbucheintragungsgebühr of 1.1% of property value for real estate transfers through inheritance. (2) The Gerichtsgebühr (court fee) for probate proceedings based on estate value. (3) If beneficiaries are in a country with inheritance tax (UK, Germany, USA), those countries may tax the receipt of the Austrian estate — consult an international estate planner.
Cross-Border & Multi-Country Estates
For estates with assets in multiple countries: EU Regulation 650/2012 provides a single-point coordination for EU countries. Non-EU countries (UK, USA, Switzerland, Australia) have separate probate procedures. A notarial will with an explicit EU law election simplifies the process. Maintain a written list of all assets, accounts, insurance policies, and their locations for your heirs. Contact an international estate planning specialist (Rechtsanwalt für internationales Erbrecht) for complex multi-country estates.
Certificate of Inheritance
After completing the Verlassenschaftsverfahren, the Bezirksgericht (or Gerichtskommissär Notar) issues an Einantwortungsurkunde (decree of estate) — the Austrian equivalent of the "Grant of Probate." This document proves ownership of inherited assets. For assets in other EU countries: an Europäisches Nachlasszeugnis (European Certificate of Succession — ECS) can be requested from the Gerichtskommissär Notar. The ECS is recognised across all EU member states (except Denmark and Ireland) without further apostille or translation.
Will Registration
The Österreichisches Zentrales Testamentsregister (ÖZTR) maintained by the Notariatskammer registers all notarially certified wills automatically. You can register a private (handwritten or witnessed) will for €19 — it will be automatically checked against the death register when you die, ensuring it is found and honoured. Registration at any Austrian Notariat. Highly recommended for expats whose families may not know where to look.
Living Will & Healthcare Power of Attorney
A Patientenverfügung (advance directive / living will) allows you to specify medical treatment wishes if incapacitated. Two types: (1) Verbindliche Patientenverfügung (legally binding directive) — must be prepared with a lawyer or doctor's advice and certified by a Notar or Rechtsanwalt. Valid for 8 years, then renewable. (2) Beachtliche Patientenverfügung (aspirational directive) — simpler, not strictly binding but considered by doctors. Register your Patientenverfügung in the Patientenverfügungsregister (available through Notar) to ensure doctors can access it. Also consider a Vorsorgevollmacht (power of attorney for healthcare and financial affairs during incapacity).
Useful Links
Estate & Inheritance
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