International inheritance law in Austria: What applies to assets or heirs abroad?
Author: Mag. Nevena Shotekova-Zöchling, Attorney and insolvency administrator in Vienna · Since 17 August 2015, the deceased's last habitual residence (letzter gewöhnlicher Aufenthalt) has in principle determined, within the EU, which inheritance law applies and which authorities are competent (EU Succession Regulation No 650/2012, EU-Erbrechtsverordnung, Articles 4 and 21). Anyone who lives in Vienna is therefore usually inherited from under Austrian law – even with an apartment in Sofia. In your will, you can instead choose the law of your nationality (Article 22).
Key facts
- Since 17 August 2015, the deceased's last habitual residence has in principle determined the applicable inheritance law and the competent authorities in the EU (EU Succession Regulation No 650/2012, Articles 4 and 21).
- A person living in Vienna is therefore usually inherited from under Austrian law, even if they own an apartment in another EU country such as Bulgaria.
- In a will, a person can instead choose the law of their nationality (Article 22 EU Succession Regulation).
- The European Certificate of Succession proves heirs' status in all participating states; Denmark and Ireland do not apply the Regulation.
- Outside the EU, the law of the place where real estate is located often applies to that property, and separate proceedings are frequently required.
The EU Succession Regulation in three points
- One law for the entire estate: The law of the last habitual residence in principle applies to all assets, including real estate in other EU states.
- Choice of law (Rechtswahl): In your will you can choose the law of your home country, for example Bulgarian law as a Bulgarian citizen living in Vienna.
- European Certificate of Succession (Europäisches Nachlasszeugnis): It proves heirs' status in all participating states, for example vis-à-vis banks or the land register (Grundbuch).
Denmark and Ireland do not apply the Regulation. For them, and for non-EU countries (third countries), their own rules apply.
Third countries: Turkey, Serbia, Switzerland, USA
Outside the EU, the law of the respective state decides whether it recognises the Austrian probate proceedings (Verlassenschaft). Separate proceedings are often required, and for real estate the law of the place where it is located often applies.
| Country | Typical feature |
|---|---|
| Turkey | Law of the deceased's nationality; Turkish law applies to real estate in Turkey |
| Serbia | Serbia looks to the nationality of the deceased; from the Austrian perspective, the law of the last habitual residence applies in principle (EU Succession Regulation) |
| Switzerland | Last domicile decisive, special rules for land |
| USA | Real estate subject to the law of the state, separate estate proceedings (probate) |
Examples from practice
Bulgaria: A Bulgarian woman has lived in Vienna for years and owns an apartment in Varna. Without a choice of law, Austrian law applies, including to the apartment in Varna. The European Certificate of Succession makes the transfer of title easier. Spouses and children pay no inheritance tax in Bulgaria.
Turkey: A Viennese man with Turkish citizenship leaves a house in Antalya. Austria applies its own law, Turkey applies Turkish law to the house. This can lead to two sets of proceedings and different inheritance shares. Turkey also levies inheritance tax.
Germany: If the deceased lived in Vienna, Austrian law applies, including to a house in Munich. The compulsory share is regulated differently in Germany; there, for example, parents are also entitled to a compulsory share. Above all, Germany levies inheritance tax with tax-free allowances; Austria does not.
Serbia: If an apartment is located in Belgrade, proceedings in Serbia are usually necessary, in which Austrian documents must be recognised.
Bilingual and coordinated wills
If you have assets in several countries, coordinated wills are advisable: a choice of law, clear provisions for each country and, where sensible, a bilingual version. This avoids conflicting proceedings. We advise you in German, English, Bulgarian, Turkish, Russian and Ukrainian. Mag. Shotekova-Zöchling is originally from Bulgaria and knows cross-border cases from her own experience.
Frequently asked questions
What is habitual residence?
The place where the centre of the person's life was – in family, social and professional terms.
Does my choice of law also apply in Turkey?
Not necessarily. Third countries do not have to recognise the choice of law.
Do I have to write a separate will for each country?
Not always. With assets in third countries it is often advisable.
Do you have assets or heirs abroad? Book a free first consultation in your language.
Book a first consultationoffice@advokat-wien.at+43 1 34 601 71Read more
- Inheritance law & probate – overview & services
- How is the compulsory share calculated in Austria? How much are you entitled to?
- Gifts and the compulsory share in Austria: Does a gift still count after 20 years?
- Contesting a will in Austria: What grounds, time limits and costs apply?
- How do probate proceedings work in Austria – and what do they cost?
This article gives a general overview of Austrian law and does not replace advice on your individual case.