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.
Gifts to persons entitled to a compulsory portion are generally credited without a time limit. Gifts to other persons are taken into account only if they were made within two years before death.
Crediting increases the basis on which the compulsory portion is calculated. If the estate is insufficient, the claim may be directed against those who received the gifts.
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Legal basis
Statutory texts for orientation; the version in force at the relevant time prevails.
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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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.
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Reduction of the compulsory portion
This allows the compulsory portion to be reduced by half where, over a long period, there was no close relationship between the deceased and the person entitled.
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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.
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