Assets in several countries: Who drafts my will – and which law applies?
One will. Several countries. Aligned with each other.
In short
If you live in Austria and own assets abroad, Austrian inheritance law usually applies – this is determined by the EU Succession Regulation. Countries outside the EU, however, such as the United Kingdom, the USA, Switzerland or Turkey, often apply their own law, above all to real estate located there.
For your wishes to apply everywhere, you need a will – or several – that takes the legal situation in every country concerned into account and contains no revocation trap. The law firm of Mag. Nevena Shotekova-Zöchling in Vienna drafts international wills at a fixed price from € 4,900, bilingual on request, with partner law firms worldwide.
As of: 31 October 2026 · by Mag. Nevena M. Shotekova-Zöchling, attorney in Vienna
Does this sound familiar? A flat in Vienna, an account in Switzerland, a house in Turkey. And then the questions that keep you awake at night: Who will draft my will? Which law applies where? And will my children spend years fighting over every penny in several countries after my death?
This is exactly where many well-intentioned wills fail. Not because they are badly written, but because every country has its own rules – and nobody has aligned them with each other.
Contents
The basic rules: Why one will is often not enough
EU: one law for everything
The EU Succession Regulation applies in all EU member states except Denmark and Ireland. The decisive factor is your last habitual residence (Art. 21); however, you can choose the law of your nationality (Art. 22). The European Certificate of Succession is effective in all of these states.
Outside the EU: their own rules
Switzerland, Turkey, the United Kingdom, the USA, Ukraine and Russia apply their own conflict-of-laws rules – for real estate usually the law of the country where it is located. The result is often a split estate: different laws apply to different parts of your assets.
Compulsory shares and taxes
Who must receive at least how much differs from country to country. And while Austria has had no inheritance tax since 2008, many other countries levy one – some of them from low amounts.
The revocation trap
The harmless sentence “I revoke all previous wills” can unintentionally destroy the will in the other country. This is one of the most common mistakes with assets in several countries.
EU member states: What applies in your country?
Germany · EU
I live in Vienna and own a flat in Germany – which law applies?
Both countries apply the EU Succession Regulation. If your last habitual residence was in Austria, Austrian inheritance law generally applies to all your assets – including the flat in Germany. The European Certificate of Succession is sufficient for the transfer in the German land register.
Watch out for tax: Austria has no inheritance tax, Germany does. German real estate is always subject to inheritance tax in Germany, and German citizens remain subject to unlimited tax liability for five years after moving away. A Berlin will (joint spousal will) made in Germany should be reviewed after a move to Austria: whether and how strongly it is binding depends on which law applies to it.
Italy · EU
Holiday home in Italy – what do couples need to watch out for?
Italy also applies the EU Succession Regulation. One special feature mainly affects married couples: Italian law prohibits joint and mutual wills in a single document (Art. 589 Codice civile) as well as inheritance contracts. For couples with assets in Italy, two individual wills aligned with each other are therefore often the safer route.
Italy has strict compulsory shares (legittima) and an inheritance tax: spouses and children pay 4 % on the portion above € 1 million per heir. The inheritance declaration (dichiarazione di successione) must be filed within twelve months.
Bulgaria · EU
House in Bulgaria, residence in Vienna – what applies?
Bulgaria applies the EU Succession Regulation. With habitual residence in Austria, Austrian inheritance law generally applies – but you can choose Bulgarian law in your will if you are a Bulgarian citizen. Whether that makes sense depends above all on the compulsory shares: Bulgarian law protects children, spouses and parents through the reserved share (запазена част) quite differently from Austrian law.
Certified translations into Bulgarian are needed to transfer the property; spouses and children are exempt from Bulgarian inheritance tax. We advise you in Bulgarian.
Slovenia · EU
Assets in Slovenia – what needs to be considered?
Slovenia applies the EU Succession Regulation. For assets in Slovenia, the local court conducts probate proceedings if it has jurisdiction; with the European Certificate of Succession, however, real estate and accounts can also be transferred on the basis of the Austrian proceedings. First-degree heirs – spouses and children – are exempt from Slovenian inheritance tax.
Slovakia · EU
Flat in Slovakia – do I need a separate will?
As a rule, no: Slovakia applies the EU Succession Regulation, and a will that is formally valid in Austria is recognised. In Slovakia, probate proceedings are conducted by a notary acting as court commissioner. Slovakia has had no inheritance tax since 2004.
Hungary · EU
House on Lake Balaton – what applies to assets in Hungary?
Hungary applies the EU Succession Regulation. Probate proceedings (hagyatéki eljárás) are conducted by a Hungarian notary. Hungary levies an inheritance tax, but spouses and direct relatives are exempt. Careful coordination with the Hungarian land register is important so that the property is transferred without delay.
Countries outside the EU: What applies in your country?
United Kingdom · not an EU member state
Flat in London – is my Austrian will enough?
England and Wales split the estate: for movable assets, domicile is decisive; for real estate in England, English law applies. English assets require a Grant of Probate – with a foreign will this often takes considerably longer. It is therefore common to have a separate English will covering only the assets in the United Kingdom, precisely aligned with the Austrian one. Scotland has its own law of succession.
England does not recognise a compulsory share, but relatives may have claims under the Inheritance (Provision for Family and Dependants) Act 1975. UK inheritance tax is 40 % above the nil-rate band of £ 325,000. UK assets are always taxable; since 6 April 2025, liability for worldwide assets depends on long-term residence in the United Kingdom (10 of the last 20 years). Our firm is recommended by the association British in Austria.
Switzerland · not an EU member state
Account or flat in Switzerland – which law applies?
Switzerland applies its own private international law (IPRG). If you last lived in Austria, Switzerland generally follows the law to which Austria refers (Art. 91 IPRG). If the foreign authorities do not deal with the Swiss assets, the Swiss authorities take action themselves (Art. 88 IPRG) – which risks a split estate.
Swiss banks release accounts only against proof of entitlement to inherit. Cantonal inheritance tax applies to real estate in Switzerland; spouses are exempt practically everywhere, descendants in most cantons. Since 2023, new, smaller compulsory shares apply in Switzerland.
Turkey · not an EU member state
House in Turkey, residence in Vienna – which law applies?
This is where the conflict arises most often. Turkey links inheritance law to nationality (Art. 20 MÖHUK) – but Turkish law always applies to real estate in Turkey. Austria, on the other hand, links it to habitual residence. For a Turkish citizen living in Vienna, the two countries therefore say different things – unless she chooses Turkish law in her will.
For the house in Turkey, the Turkish compulsory share (saklı pay), a Turkish certificate of inheritance (veraset ilamı) and Turkish inheritance tax apply in any case. A will that takes both legal systems into account saves the heirs years. We advise you in Turkish and work with a partner law firm in Turkey.
USA · not an EU member state
House or securities account in the USA – what do my heirs need to know?
In the USA, every state has its own inheritance law. Real estate is generally governed by the law of the state where it is located, and separate probate proceedings (probate) are required there. A handwritten will that is valid in Austria is not automatically recognised in every state.
Tax trap: For persons without US citizenship and without residence in the USA, only US assets up to US$ 60,000 are exempt from US estate tax – above that, up to 40 %. The estate tax treaty between Austria and the USA can mitigate this and must be reviewed. Living trusts, common in the USA, also have their own consequences for people resident in Austria.
Ukraine · not an EU member state
Flat in Ukraine – which law applies?
Ukraine generally links succession to the last place of residence; you can choose the law of your nationality. Real estate is governed by the law of the country where it is located – for a flat in Ukraine, therefore, Ukrainian law. The inheritance must be accepted before a Ukrainian notary within six months.
In the current situation, powers of attorney, registers and deadlines need particularly careful planning. We advise you in Ukrainian.
Russia · not an EU member state
Flat or account in Russia – what applies?
Russia links succession to the last place of residence (Art. 1224 Civil Code of the Russian Federation), but real estate is governed by the law of the country where it is located – for real estate registered in Russia, therefore, Russian law. The inheritance must be accepted before a Russian notary within six months. Russia protects certain relatives through a compulsory share (обязательная доля); there is no inheritance tax.
Sanctions and currency restrictions can make payment to heirs abroad considerably more difficult. We advise you in Russian and work with partner law firms in Russia.
The notes on foreign law provide an overview. In a specific case, we review the legal situation together with our partner law firms on the ground.
Typical situations
Married couple with a holiday home in Italy
A joint will would be inadmissible in Italy. Solution: two individual wills, aligned in content, with an eye on the Italian compulsory share and the inheritance declaration in Italy.
Flat in Vienna, house in Antalya
Austria and Turkey see the applicable law differently. Solution: a choice of law in the will and a structure that takes the Turkish compulsory share for the house into account – so that the children in Vienna and Istanbul do not end up suing each other.
British woman in Vienna with a flat in London
An Austrian will for the assets in Austria, an English will for the assets in the United Kingdom – with revocation clauses that do not cancel each other out, and with an eye on UK inheritance tax.
What we do for you
We draft your will – or, if it is safer, several wills – for your assets worldwide. And we align them so that exactly your wishes apply in every country.
- Inventory: what is located where, who your heirs are, where they live, which nationalities are involved.
- Review of the legal situation in every country: worldwide through our partner law firms on the ground, where necessary.
- Choice of law under the EU Succession Regulation, where possible and sensible.
- Alignment: one will or several that complement rather than contradict each other – without revocation traps.
- Bilingual on request: in any language worldwide, through our partner interpreters.
- Registration in the ÖZTR and safekeeping in a bank safe – included.
- Executorship on request: we make sure your wishes are carried out in all countries.
International will
from € 4,900
incl. VAT · fixed price · one point of contact for all countries · initial assessment within 48 hours (working days)
Book a free initial consultationFrequently asked questions
Which inheritance law applies if I live in Austria and have assets abroad?
Within the EU, under the EU Succession Regulation, the law of the country in which you last had your habitual residence generally applies – if you live in Austria, Austrian law therefore applies to all your assets. In your will you can choose the law of your nationality instead. Countries outside the EU such as the United Kingdom, the USA, Switzerland, Turkey, Ukraine or Russia apply their own rules, for real estate usually the law of the country where it is located.
Is one single will enough for all countries?
Within the EU, often yes. For assets in countries outside the EU – for example in the United Kingdom, the USA or Turkey – several wills are often safer. They must then be precisely aligned with each other so that they do not contradict or cancel each other out.
What happens if two wills contradict each other?
Then exactly what you wanted to avoid is likely to happen: disputes in several countries, often for years. A typical culprit is the sentence “I revoke all previous wills” – it can unintentionally revoke a will in the other country.
As a foreign national in Austria, can I choose the law of my home country?
Yes. Under Art. 22 of the EU Succession Regulation, you can choose in your will the law of the country of which you are a national – even if that is a country outside the EU, such as Turkey, Ukraine or Russia. Whether a choice of law makes sense depends above all on the compulsory shares and on the assets abroad.
Is there an inheritance tax in Austria?
No, not since 1 August 2008. However, real estate transfer tax is payable when inheriting Austrian real estate. Assets abroad may be subject to inheritance tax there – for example in the United Kingdom, the USA, Germany, Italy, Switzerland (cantonal) or Turkey.
What is the European Certificate of Succession?
A proof of inheritance that is recognised in all EU member states except Denmark and Ireland without any further proceedings. With it, heirs can have real estate transferred in the land register and accounts released. It does not apply in countries outside the EU – for example in the United Kingdom, the USA, Switzerland or Turkey.
Who can help me with a will for assets in several countries?
Ideally a law firm that coordinates all the countries concerned, instead of letting individual wills come into being side by side. The law firm of Mag. Nevena Shotekova-Zöchling in Vienna drafts international wills at a fixed price, advises in German, English, Bulgarian, Turkish, Russian and Ukrainian, and reviews the legal situation in other countries through partner law firms on the ground.
How much does an international will cost?
From € 4,900 incl. VAT as a fixed price, including alignment with the legal situation in the countries concerned, registration in the Austrian Central Register of Wills (ÖZTR) and safekeeping in a bank safe. Bilingual on request.
About the author
Mag. Nevena M. Shotekova-Zöchling is an attorney in Vienna with 16 years of legal experience. She is a court-appointed estate curator in Vienna and Lower Austria as well as an insolvency administrator. Her firm advises in German, English, Bulgarian, Turkish, Russian and Ukrainian and works with partner law firms worldwide.
Legal bases: EU Succession Regulation (Regulation (EU) No 650/2012), in particular Art. 21, 22, 34 and 62 et seq. · Hague Convention on the Conflicts of Laws Relating to the Form of Testamentary Dispositions (1961) · Switzerland: IPRG Art. 86–96 · Turkey: MÖHUK Art. 20 · Ukraine: Law on Private International Law, Art. 70–71 · Russia: Civil Code Art. 1224 · Italy: Codice civile Art. 589.
We sit with you in the cockpit and take the controls when it gets turbulent.