Glossary
Inheritance law from A to Z.
The key terms of Austrian inheritance law, explained in plain language. From the compulsory portion and the declaration of acceptance to the estate, each with links to in-depth topic pages.
Your contact
Mag. Bernhard Brandauer
Attorney · BRANDAUER Rechtsanwälte, Salzburg
Inheritance matters are handled by Mag. Bernhard Brandauer together with a coordinated team. We examine the will, compulsory portion, gifts and deadlines and tell you clearly where you stand.
C
- Community of heirs Several heirs form a community of heirs until the estate is divided. They manage the assets jointly and can dispose of them freely only after division.
- Compulsory portion The compulsory portion is the statutory minimum share of close relatives in the estate. It amounts to half of the statutory share of inheritance and is generally payable in money.
- Crediting of gifts When crediting gifts, certain gifts made by the deceased are added back to the estate for the purpose of calculating the compulsory portion. This prevents the portion from being hollowed out.
D
- Declaration of acceptance With the declaration of acceptance, a person accepts the inheritance. It can be made unconditionally or conditionally and determines liability for the debts of the estate.
- Devolution of the estate Devolution of the estate (Einantwortung) is the court order by which the estate legally passes to the heirs at the end of the probate proceedings. Only then do they become owners.
- Disinheritance Disinheritance deprives a person otherwise entitled to a compulsory portion of that portion. It is permitted only on the serious grounds listed in the law and must be ordered by will.
This explanation gives a general overview of Austrian law and does not replace advice in an individual case. The specific circumstances of your inheritance are always decisive.
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BRANDAUER Rechtsanwälte GmbH Giselakai 51 5020 Salzburg
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+43 662 6280000