Inheritance law touches assets and family at the same time. We provide clear arrangements – and represent you consistently where there is a dispute.
Austrian inheritance law is complex and emotionally charged; after a death, swift action is moreover often necessary because deadlines are running. We advise on planning ahead – wills, lifetime transfers, business succession – and represent heirs, persons entitled to a compulsory portion and legatees in estate proceedings and in inheritance disputes.
Our services in inheritance law
- Wills and inheritance agreements: drafting, review of formal validity, prior and subsequent inheritance, conditions, execution of wills.
- Anticipated succession: transfer agreements, gifts in the event of death, rights of residence and maintenance arrangements, protection of the transferor.
- Compulsory portion law: calculation, crediting of gifts, supplementary claims to the compulsory portion, deferral, disinheritance and reduction of the compulsory portion.
- Estate proceedings: declaration of acceptance of inheritance, inventory, division of the estate, representation before the court commissioner.
- Inheritance disputes: actions concerning heirship, challenges to wills for formal defects or lack of testamentary capacity, disputes over what belongs to the estate.
- Business succession: aligning the articles of association, the will and the rules on compulsory portions.
- International estates: applicable law under the EU Succession Regulation, European Certificate of Succession.
Statutory succession: the parentelic system
Where there is no will or inheritance agreement, succession follows kinship, structured into lines of parentage:
- First line: the deceased's children and their descendants.
- Second line: the parents and their descendants, that is, siblings and their children.
- Third line: the grandparents and their descendants.
- Fourth line: the great-grandparents.
The spouse or registered partner inherits alongside whichever line inherits and reduces its shares accordingly. A will takes precedence over statutory succession – up to the limit set by the law on the compulsory portion.
A legacy instead of heirship
A legacy transfers individual assets without the recipient becoming an heir and thereby liable for the estate's debts. A distinction is drawn, among others, between a specific legacy, which transfers one particular item, and a generic legacy, which covers items of a certain kind. For many plans – such as leaving a property to a particular child – combining the appointment of heirs with a legacy is the cleaner solution.
Estate proceedings in Salzburg
Jurisdiction lies with the district court of the deceased's last habitual residence; the proceedings are conducted by a notary as court commissioner. Contested questions – heirship, the compulsory portion, whether a property belongs to the estate – are referred to litigation and fought out before the district or regional court. We provide representation on both tracks and coordinate with the notary's office and tax advisers.
Planning ahead costs less than the dispute
Most inheritance disputes have a formal cause: an invalid will, a gift that was not taken into account, articles of association that contradict the will. A carefully considered arrangement made during one's lifetime costs a fraction of an inheritance dispute – and spares the family years. Arrange a conversation and we will look at your situation as a whole.