Probate in Austria for heirs living abroad: how the Austrian estate procedure works

Since August 2015, the European Succession Regulation (EU-Erbrechtsverordnung) has applied in almost all EU member states. It determines which court has jurisdiction and which inheritance law applies. The decisive factor is the deceased's last habitual residence – that is, the country in which they last had the centre of their life, not their nationality and not the place where the assets are located.

If the deceased chose the law of their nationality in their will, that law applies. However, such a choice of law does not automatically change which court has jurisdiction. Denmark and Ireland do not apply the Succession Regulation.

In most cases, no. You can be represented by a lawyer in Austria throughout the proceedings. For this, we need a power of attorney. Certain steps – such as the declaration of acceptance or later land register documents – require a certified signature. You can have this done by a notary or consulate in your country of residence; depending on the country, an apostille is also required. We tell you exactly which document must be certified in which way, so that it is right the first time.

Foreign documents such as birth, marriage or death certificates usually have to be submitted with a certified translation into German. We arrange translations through our partner interpreters. Advice at our firm is available in German, English, Bulgarian, Turkish, Russian and Ukrainian.

If Austrian inheritance law applies and there is no will, intestate succession (gesetzliche Erbfolge) applies: alongside the children, the spouse inherits one third and the children two thirds. If there are no children, the spouse inherits two thirds alongside the deceased's parents, and otherwise, as a rule, everything. If there is neither a spouse nor children, the parents, siblings and their descendants inherit, followed by the grandparents. Details and examples can be found in our article on intestate succession in Austria.

Children and spouses who have been passed over in the will are entitled to their compulsory share (Pflichtteil) – half of the statutory share of the estate, as a monetary claim against the heirs. Lifetime gifts can also play a role here.

• No inheritance tax in Austria: it was abolished in 2008. You inherit money, securities and movable assets tax-free in Austria.
• Real estate transfer tax on real property: inherited flats, houses and plots of land are subject to real estate transfer tax (Grunderwerbsteuer) at a tiered rate of 0.5 % to 3.5 % of the property value (Grundstückswert). In addition, there is the land register entry fee (Eintragungsgebühr); a reduced assessment basis applies to close relatives.
• Tax in your country of residence: your country of residence may tax the inheritance – Germany, for example, levies inheritance tax on assets in Austria as well if the heir or the deceased lives in Germany. We clarify this with our partner law firms on site.
• Later sale: if you sell the inherited property, real estate income tax (Immobilienertragsteuer) may be payable. As a rule, the relevant acquisition is that by the deceased.

• Bank accounts are frozen after death. Funeral costs can usually be paid from the estate even before the Einantwortung. The banks release the rest only after the Einantwortung.
• Flat or house: until the Einantwortung, the property belongs to the estate (Verlassenschaft). Service charges (Betriebskosten) continue to accrue. If it is to be let or sold during the proceedings, the consent of all heirs and, where applicable, of the court is required.
• Debts: if there are indications of debts, the conditional declaration of acceptance is usually the right choice. If the estate is over-indebted, the inheritance can also be disclaimed.
• Will made abroad: a will made abroad can also be valid in Austria. It must be submitted to the court commissioner in the original or as a certified copy.

“My father lived in Vienna, I live in Germany.”

The last habitual residence was in Austria: the district court in Vienna conducts the proceedings for all of the assets, and Austrian inheritance law applies. You submit the declaration of acceptance through us, sign the power of attorney and the necessary documents with a certified signature in Germany, and do not need to travel. Whether inheritance tax is payable in Germany, we clarify with a partner law firm.

“My mother lived in the Netherlands but had a flat in Vienna.”

As a rule, the Netherlands has jurisdiction and Dutch inheritance law applies. For the flat in Vienna to pass to the heirs, a European Certificate of Succession or a recognised decision is required. We take care of the registration in the Austrian land register and, if desired, the sale of the flat.

“I had no idea I was an heir.”

Distant relatives sometimes only learn of an inheritance through a letter from the court commissioner or an estate curator. It is then important to check quickly: is there a will? How large is the estate, and are there debts? Which deadlines are running? We review the documents and tell you whether the inheritance is worth accepting.