Gifts and the compulsory share in Austria: Does a gift still count after 20 years?
Author: Mag. Nevena Shotekova-Zöchling, Attorney and insolvency administrator in Vienna · Yes, if the recipient is entitled to a compulsory share (pflichtteilsberechtigt): under Austrian law, gifts to children or the spouse are added back without any time limit (§ 783 ABGB), even after 20 or 30 years. Gifts to other persons count only if they were made in the last two years before the death (§ 782 ABGB). The gift is valued as at the time it was made, adjusted to the consumer price index (§ 788 ABGB).
Key facts
- Under Austrian law, gifts to persons entitled to a compulsory share, such as children or a spouse, are added back to the estate without any time limit (§ 783 ABGB).
- Gifts to other persons count only if they were made in the last two years before the death (§ 782 ABGB).
- A gift is valued as at the time it was made, adjusted to the consumer price index (§ 788 ABGB).
- If the estate is insufficient to cover the compulsory share, the shortfall can be claimed directly from the recipient of the gift, up to the value of the gift (§ 789 ABGB).
- Anyone who can demand that gifts be added back has a right to information against the estate, the heirs and the recipients of gifts (§ 786 ABGB).
Adding back and crediting – what is the difference?
With adding back (Hinzurechnung), a gift is added arithmetically to the estate. This prevents the compulsory share (Pflichtteil) from being hollowed out by lifetime gifts. It can increase your compulsory share significantly.
With crediting (Anrechnung), the recipient must have the gift credited against their own compulsory share. Anyone who has already received a lot gets correspondingly less or nothing more.
Both apply only at the request of a person entitled to a compulsory share or of an heir. The rules are set out in §§ 780 ff ABGB.
Which gifts count – and for how long?
| Recipient of the gift | Period |
|---|---|
| Children, grandchildren, spouse, registered partner | without time limit |
| Third parties (e.g. unmarried partner, siblings, friends) | only the last 2 years before death |
Not covered are gifts made out of current income without diminishing the capital, for charitable purposes, out of moral duty or for reasons of decency, such as customary birthday presents (§ 784 ABGB).
Important: handing over an apartment with a reserved right of residence, or a "purchase" at a symbolic price, can be wholly or partly a gift.
Worked example
In 2006 the mother gives her son an apartment worth € 150,000. She dies in 2026. The net estate is € 100,000; under the will, the son is sole heir. Her daughter demands that the gift be added back.
| Item | Amount |
|---|---|
| Net estate | € 100,000 |
| Gift, value-adjusted (assumed) | € 230,000 |
| Basis of calculation | € 330,000 |
| Daughter's compulsory share (1/4) | € 82,500 |
Without adding back, her compulsory share would be only € 25,000. The index factor is assumed here in simplified form; the decisive figure is the consumer price index (VPI) published by Statistics Austria.
Liability of the recipient and right to information
If the estate is insufficient to cover the compulsory share, you can claim the shortfall directly from the recipient of the gift (§ 789 ABGB). The recipient is liable at most up to the value of the gift. Third parties are not liable if the gift was made more than two years before the death (§ 792 ABGB).
Many gifts are not known to the relatives. Anyone who can demand that gifts be added back therefore has a right to information against the estate (Verlassenschaft), the heirs and the recipients of gifts (§ 786 ABGB). Land register extracts and bank records also help.
Frequently asked questions
Does a gift to me count against my own compulsory share?
Yes, as a person entitled to a compulsory share you must in principle have gifts credited on request. Whether a different agreement with the deceased is effective must be examined in the individual case.
What time limit applies to claims against the recipient of a gift?
Three years from knowledge, at the latest 30 years after the death (§ 1487a ABGB).
Can the gift to me replace a waiver of the compulsory share?
No. A waiver requires a separate contract in the form of a notarial deed or court record.
Use the ErbrechtCheck calculator “What am I entitled to?” to check which gifts increase your claim – or book a free first consultation.
Book a first consultationoffice@advokat-wien.at+43 1 34 601 71Read more
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This article gives a general overview of Austrian law and does not replace advice on your individual case.